Betekenis van:
single tax

Voorbeeldzinnen

1. As with the refinancing costs, the Commission assumes a single overall tax rate of 50 %.
2. 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.
3. 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,
4. As with the refinancing costs, the Commission assumes a single overall tax rate of 50 %, in this case in NordLB’s favour. Consequently, it sets a rate of 0,15 % per annum after tax.
5. The advantage would in fact only consist in the difference between the realignment tax paid and the distinct tax payable to revaluate single depreciable or non-depreciable assets pursuant to Article 2(25) of Law 350/2003.
6. The French authorities stress that Law No 90-568 established ‘once and for all’ a single tax scheme applicable to FT from 1991 to 2002 inclusive.
7. As with the refinancing costs, the Commission assumes a single overall tax rate of 50 %, in this case in NordLB’s favour.
8. 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.
9. 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,
10. 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.
11. Thus, according to the notification, a company or a group of companies could benefit from the tonnage tax scheme without owning a single ship.
12. 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.
13. Nevertheless, in spite of the separation of accounts, as the agricultural cooperative remains a single entity it will continue to enjoy other tax advantages that are not directly related to the taxation of profits at a lower rate, such as advantages in respect of company tax, tax on capital transfers and documented legal acts, tax on economic activities (wherein the total amount is completely independent of the enterprise’s results) and tax on immovable property.
14. 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.
15. 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.