- a tax paid directly by the person or organization on whom it is levied
- Opinion against the direct tax was dominant.
- 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.
- Direct tax incentives in favour of companies taking part in trade fairs abroad
- Is the assistance measure subject to corporate tax (or other direct taxation)?
- Is the assistance measure subject to corporate tax (or other direct taxation)? If only partially, to what extent? …
- The aid is granted by the Polish authorities in the form of direct grants, price reductions and tax exemptions.
- A refundable income tax credit is a credit against the taxpayer’s income taxes or a direct payment.
- Is the assistance measure subject to corporate tax (or other direct taxation)? If only partially, to what extent?;
- What results have been obtained as a direct consequence of the tax, or are expected to be obtained?
- 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.
- It is refundable because the excess credit can be disbursed to the taxpayer as a direct cash payment if the credit is greater than the individual’s tax liability.
- The deduction option therefore falls under the category of tax measures open to all economic operators referred to under point 13 of the ‘direct taxation communication’.
- Jungbunzlauer GmbH points out that the energy tax rebate is not aid in the sense of a direct monetary payment by the State.
- Gross margin is based on total revenue before interest and tax less direct cost of supply (including electricity and delivery costs).
- Belgium intends to grant a direct subsidy of EUR 2919480 and a five-year exemption from property tax, the benefit of which is estimated at EUR 766000.