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. Assuming a corporation tax rate of some 50 % at that time , an after-tax assessment gives a rate of 0,15 % per annum.
5. For the assessment of the tax exemption at issue, Chapter 4 of the environmental aid guidelines must be considered exhaustive.
6. Tax exemptions and reductions from environmental taxes will be subject only to the assessment laid down in Chapter 4 [14].
7. Thus, the Swedish Government argues that the Commission in its assessment of compatibility should take into account the tax burden resulting from all components of the tax system together rather than assessing the exemption from the electricity tax in isolation.
8. Recovery would involve, inter alia, requesting suitable accounts from Qualifying Companies (including those no longer active), assessment of the tax liability for each year, issuing tax demands, handling appeals and counter appeals and pursuit of non-payment of tax due.
9. 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.
10. 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
11. According to the Polish authorities, the provisions of the Tonnage tax Act do not anticipate assessment (inspection) of strategic and commercial management.
12. Monthly tax returns for domestic sales on a self assessment basis, which are periodically assessed by the Indian authorities, do not suffice.
13. In addition, the fact that small companies benefit from tax measures specifically designed for them is not relevant to the assessment of the selectivity of the measure.
14. Tax exemptions and reductions from environmental taxes falling under chapter 4 of these guidelines will not be subject to a detailed assessment.
15. The argumentation of the GOI and the disclosure submissions have therefore not changed the assessment of the schemes, sales and purchase tax exemption, being countervailable.