Betekenis van:
land tax
land tax
Zelfstandig naamwoord
- belasting op grondeigendom
- a capital tax on property imposed by municipalities; based on the estimated value of the property
Synoniemen
Hyperoniemen
Hyponiemen
land tax
Zelfstandig naamwoord
- belasting op onroerend goed
- a capital tax on property imposed by municipalities; based on the estimated value of the property
Synoniemen
Hyperoniemen
Hyponiemen
Werkwoord
Voorbeeldzinnen
- However, the Land of Hessen is not subject to trade tax.
- Commercial investors operating in Germany pay trade tax on dividends from silent partnership assets. However, the Land of Hessen is not subject to trade tax.
- 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.
- The BdB doubts that the profit share of the Land of Hessen is tax deductible as operating expenditure.
- The remuneration payable to the Land of Lower Saxony for the LTS assets comes out of after-tax profits.
- The Land, by contrast, was not liable to trade tax and would therefore be satisfied with a correspondingly lower remuneration.
- Moreover, no evidence was submitted which could support the allegation that the land lease is a kind of ‘tax’.
- 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].
- The public authorities, furthermore, have long term considerations when it comes to developing industrial land, such as tax revenue from companies setting up there.
- As a result, the income from sales of land sites to Tieliikelaitos is now subject to the standard tax on capital gains.
- There is provision for a 95 % allowance on this local tax in respect of rural property belonging to agricultural cooperatives and community land cooperatives (Article 33(4)(b)).
- The counter effect of the non-liability of the Land was the liability of the bank, which accordingly had to pay the trade tax.
- group PBS 3: some of the public creditors such as tax authorities, Federal Employment Agency, Health Insurance Funds (Krankenkassen), Land of Berlin
- Lastly, the return was paid not to the Land of Hessen, but — after deduction of capital yield tax — ‘allocated as a net amount to the special fund’.
- Trade tax, most of which went not to the Land at all, but to the municipality, was not a part of the remuneration.