Betekenis van:
single tax

Voorbeeldzinnen

1. In their reply of 12 March 2007, the Slovak authorities explained to the Commission that Alas Slovakia s.r.o., constituted a single tax entity with several establishments, with a single tax liability.
2. a single monetary value per unit of energy shall be used. This single value shall be the lower of the cost per unit of energy of petrol or diesel before tax when used as a transport fuel,
3. The functioning of the Single Market may be improved through continuing efforts to tackle tax fraud, eliminate harmful tax competition and through strengthened cooperation on taxation between Member States and, where appropriate, at European level, while respecting national competences.
4. Thus, according to the notification, a company or a group of companies could benefit from the tonnage tax scheme without owning a single ship.
5. The derogation from the applicable tax law, granted for the benefit of a single enterprise, cannot be regarded as being intended to facilitate the development of an activity.
6. The Tonnage Tax Act allows tonnage tax liable ship operators to be exempted from paying tax on profits, as defined in the Act of 31 January 1989 on the financial management of State enterprises [15] and the Act of 1 December 1995 on payments from profits earned by single-member companies of the State Treasury [16], in relation to revenue from eligible activities.
7. Article 7(2) of Law 218/1990 provided that 15 % of the gain realised at the time of the transfers was taxed upon the contributing entity (the local public entity) at the ordinary company tax rate (at the time 52,2 %, including 36 % of company tax IRPEG and 16,2 % of local tax ILOR). The statute provided that the 15 % amount of the gain being taxed could be imputed to either the single assets as new tax basis recognised by the transferee bank or goodwill.
8. Single Administrative Document proving the Community status of goods in the exchange between parts of the customs territory of the Community where Community rules for value-added tax apply and parts of this territory where these rules do not apply.
9. According to the information provided by the Italian authorities, nine banking groups realigned their assets pursuant to Article 26(26) of Law 350/2003, by payment of the substitute capital gain tax of 9 % (single realignment).
10. As a result of the reform, the tax regime of capital gains realised through the sale or contribution of a branch of business is the same as that provided for the sale of the single assets.
11. The Italian exemption from excise tax applies to all undertakings using mineral oils for the production of alumina within the meaning of point 14 of table A of the Single Text on excises.
12. By proceeding in this way, the Commission has embarked on a strategy which could easily lead to the unwanted consequence for competition policy that tax measures which constitute a significant distortion of competition to the detriment of the effective functioning of the single market are left intact for political reasons — the Commission refrains from using appropriate tax harmonisation measures — while less harmful tax systems are being persistently challenged by the Commission in a way that does not respect equality of treatment.
13. This can include adapting tax systems to reward success, reducing non-wage labour costs and reducing the administrative burdens for start-ups, notably through the provision of relevant business support services (especially for young entrepreneurs) and setting up of single contact points.
14. 358/1997 was also repealed. As a result of the reform, the tax regime of capital gains realised through the sale or contribution of a branch of business is the same as that provided for the sale of the single assets.
15. the French authorities stress that Law No 90-568 established ‘once and for all’ a single tax scheme applicable to FT from 1991 to 2003. They consider that an overall calculation should be made of any advantage conferred by the scheme on FT throughout the period 1991 to 2003.