Betekenis van:
land tax

Werkwoord

Voorbeeldzinnen

1. However, the Land of Hessen is not subject to trade tax. Instead, Helaba had to pay the trade tax applicable to the remuneration of the silent partnership.
2. The BdB doubts that the profit share of the Land of Hessen is tax deductible as operating expenditure.
3. The remuneration payable to the Land of Lower Saxony for the LTS assets comes out of after-tax profits.
4. As an administrative public service of the State, the former Directorate-General for Telecommunications was subject to none of the following taxes: (i) business tax; (ii) property tax on buildings and unbuilt land; and (iii) corporation tax [8].
5. The public authorities, furthermore, have long term considerations when it comes to developing industrial land, such as tax revenue from companies setting up there.
6. As a result, the income from sales of land sites to Tieliikelaitos is now subject to the standard tax on capital gains.
7. In addition, Helaba had to pay trade tax, to which the Land of Hessen was not liable, on the remuneration of 1,4 %, so that the total charge was 1,66 % (before tax).
8. However, the Land of Hessen is not subject to trade tax. In its place, Helaba had to pay the trade tax applicable to the remuneration of the silent partnership contribution.
9. It pointed out here that the remuneration paid (0,5 % after tax or 1,2 % before tax) corresponded to an indicative interest rate of around 9,5 % before tax (1,2 % + 8,3 %), taking into account the refinancing costs of around 8,3 % which the Land as investor had saved. Furthermore, in addition to the remuneration of 0,5 % after tax, the Land of Lower Saxony had also obtained continuous revenue flows from the promotion-related assets amounting to EUR 242,29 million (DEM 473,88 million).
10. According to information provided by Germany, however, in making the market comparison of the silent partnership of the Land of Hessen, the trade tax effect of (in relation to Helaba's silent partnership) 0,26 % a year must be taken into account. Helaba had to pay on the remuneration of 1,4 % trade tax to which the Land of Hessen was not subject, so that there was a total charge of 1,66 % (before tax).
11. Furthermore, until July 2004, whenever Tieliikelaitos purchased land sites, the sellers were largely relieved of tax on the respective capital gains according to Section 49 of the Income Tax Act. In July 2004, this measure was removed from the Income Tax Act.
12. The exemption from property tax, tax on business capital and corporation tax enjoyed by Wfa within WestLB boosted Wfa's profits (or reduced its losses), alleviated the potential need for the Land to inject additional funds into housing promotion and subsequently increased Wfa's net assets.
13. existing aid measures (advantages related to the inapplicability of bankruptcy law, the inapplicability the normal corporate tax law and the fiscal measure related to the acquisition of land by Tieliikelaitos),
14. A transitional period should however be provided for during which Member States are authorised to continue to exempt from excise duty goods supplied by existing tax-free shops situated at their land border with a third country.
15. According to information provided by Germany, however, in making the market comparison of the silent partnership of the Land of Hessen, the trade tax effect of (in relation to Helaba's silent partnership) 0,26 % a year must be taken into account.