Betekenis van:
tax liability

Voorbeeldzinnen

1. The reduced tax liability of the company confers a benefit.
2. Registration in the IIS and full tax liability
3. The 15 % cap on liability to payroll tax and business property occupation tax
4. A retailer of tangible personal property [14] incurs a Retailers’ Occupation Tax ( ‘ROT’) liability and the purchaser of tangible personal property incurs a corresponding Use Tax liability.
5. But it is not the tax base. It is a condition precedent for liability to the tax in question.
6. Liability to payroll tax together with business property occupation tax will be capped at 15 % of profits.
7. The internal logic of the proposed payroll tax system therefore justifies capping payroll tax liability in relation to profits.
8. The reduced tax liability of a company using this scheme confers a benefit.
9. The company used the credit to reduce its income tax liability.
10. In the Commission's view, a liability remuneration of0,3 % a year (before tax) would have been appropriate.
11. Profit is a sine qua non of liability. But it is not the tax base.
12. No selectivity arises from the absence of liability for tax where no profits are made.
13. According to Vtesse, its tax liability was around 7 % of its recurring revenues in 2003/04.
14. In contrast, utilities would have a corporate tax liability of 35 % of profits.
15. The annual concession is limited to 50 % of the corporate tax liability of Alas Slovakia, s.r.o.