Betekenis van:
graduated tax

graduated tax
Zelfstandig naamwoord
    • any tax in which the rate increases as the amount subject to taxation increases





    1. Member States which applied graduated tax relief may neither raise the ceiling for graduated tax relief nor render the conditions for the granting of it more favourable.
    2. the adaptation of national systems as regards exemptions and graduated tax relief;
    3. In this case, they shall be entitled to any graduated tax relief provided for under national legislation.
    4. The exemptions and graduated tax relief provided for in this Section shall apply to the supply of goods and services by small enterprises.
    5. The Member States referred to in the first paragraph may grant graduated tax relief to taxable persons whose annual turnover exceeds the ceiling fixed by them for its application.
    6. Member States which have exercised the option under Article 14 of Council Directive 67/228/EEC of 11 April 1967 on the harmonisation of legislation of Member States concerning turnover taxes — Structure and procedures for application of the common system of value added tax of introducing exemptions or graduated tax relief may retain them, and the arrangements for applying them, if they comply with the VAT rules.