Betekenis van:
graduated tax

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

    Synoniemen

    Hyperoniemen

    Werkwoord


    Voorbeeldzinnen

    1. The exemptions and graduated tax relief provided for in this Section shall apply to the supply of goods and services by small enterprises.
    2. 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.