Betekenis van:
direct tax

Werkwoord

Voorbeeldzinnen

1. As regards direct taxes, in particular income tax, municipal business tax and net worth tax (wealth tax), the exemption enjoyed by 1929 holding companies is total.
2. Direct tax incentives in favour of companies taking part in trade fairs abroad
3. Is the assistance measure subject to corporate tax (or other direct taxation)?
4. What results have been obtained as a direct consequence of the tax, or are expected to be obtained?
5. Substantially advance work towards completing alignment with the tax acquis, as regards VAT, excise duties and direct taxation, including the Code of Conduct for business taxation.
6. There is no direct link between the granting of the aid by the tax office and the measures proposed by the recipient.
7. Germany states that the tax benefit is related to the disposal of the participation in the TE (Veräußerungsvorgang), and hence has no direct link to the investment.
8. The incentive can be claimed either as a credit against excise or income tax liability or as a direct cash payment.
9. The income tax credit is applied against the tax liability in the amount of ten percent per year for five years of the direct costs incurred by a taxpayer after 31 December 2002.
10. This includes, but is not restricted to, investment aid, tax exemptions or reductions, tax refunds, renewable energy obligation support schemes including those using green certificates, and direct price support schemes including feed-in tariffs and premium payments;
11. During the period of investigation, most of the companies received direct payments based on the quantity of biodiesel blended while others received both a tax reduction (in the sense that the biodiesel mixture credit partly was used to offset an excise or income tax liability) and a direct payment.
12. Under the Law of 31 July 1929, exempt 1929 holding companies are not subject to any direct taxes in Luxembourg, such as, for example, corporate income tax (impôt sur le revenu des collectivités), municipal business tax (impôt commercial communal) and net worth tax (taxe sur la valeur nette).
13. Accordingly, direct and indirect tax effects would lead to annual revenue shortfalls which, at some EUR 300 million a year, can be seen as significant, especially since they continue for many years.
14. However, given the difference in tax treatment by Member States of these particular corporate taxpayers, Member States should have the option not to apply the relevant provisions in the Directive when taxing a direct or indirect shareholder of those taxpayers.
15. Sweden may apply a simplified procedure for small and medium-sized enterprises, whereby taxable persons carrying out only transactions taxable at national level may submit VAT returns three months after the end of the annual direct tax period.