Betekenis van:
tax assessment

Voorbeeldzinnen

1. Assuming a corporation tax rate of some 50 % at that time, an after-tax assessment gives a rate of 0,15 %.
2. Secondly, an analysis of the submitted official tax documents (notice of tax demand and assessment order) does not in any way confirm the claims made by parties on the levels of tax due under the different tax regimes.
3. The term ‘serious penalties’ means penalties of every kind, imposed for actions constituting administrative or tax infringements, including infringements of procedural law concerning tax assessment and tax collection, as well as for crimes against the tax system.
4. For the assessment of the tax exemption at issue, Chapter 4 of the environmental aid guidelines must be considered exhaustive.
5. Recovery would involve, inter alia, requesting suitable accounts from Qualifying Companies (including those no longer active), assessment of the tax liability for each year, issuing tax demands, handling appeals and counter appeals and pursuit of non-payment of tax due.
6. It is also not clear how the amounts submitted in the excel calculations could tally either with the company’s income tax return statement or with the tax authority’s assessment order.
7. First part of the plea: error of assessment of the Spanish tax system vitiating the finding that the disputed measures do not confer any advantage on agricultural cooperatives
8. Assuming a corporation tax rate of some 50 % at that time, an after-tax assessment gives a rate of 0,15 %. This after-tax rate of 0,15 % was applied by the parties in calculating the aid element in the table attached to the understanding.
9. In addition, the cooperating exporting producer provided a set of calculations made in excel format for the years 2008 and 2009 and a notice of tax demand and assessment order issued by the Deputy Commissioner of Income Tax which revised a set of figures of the company’s 2008 income tax return statement.
10. These measures also include a reduction in the net yield under the scheme for the objective assessment of personal income tax for agricultural activities, a reduction of the percentage for calculating quarterly VAT payments under the simplified arrangements for certain agricultural activities and a tax measure to increase the percentage of expenditure which is difficult to substantiate in the context of personal income tax.
11. pursue the modernisation of the tax administration, including by setting up a fully accountable tax collection department, which should set annual targets and operate within monitoring assessment systems of performance for tax offices; allocate the necessary resources in terms of high-level personnel, infrastructure and equipment support, managerial organisation and information-sharing systems; which should have sufficient safeguards against political interference;
12. The measure departs from the ‘classic’ method of individual (i.e. non-consolidated) tax assessment to a much lesser degree than frequently-used group taxation schemes do in other Member States.
13. The numerous objections raised are not such as to cause the Commission to alter its preliminary assessment that the tax advantages granted by the scheme to such companies constitute aid within the meaning of Article 87(1) of the Treaty.
14. Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment has been significantly amended on several occasions.
15. Second part of the plea: error of assessment that the disputed measures are in keeping with the nature and scheme of the Spanish tax system vitiating the finding of an absence of selectivity in relation to these measures