Traduction de «presumptive taxation » (Anglais → Français) :

presumptive tax assessment [ empirical tax assessment | presumptive taxation ]

irrebuttable presumption [ conclusive presumption | absolute presumption | irrefutable presumption | mandatory presumption | presumption juris et de jure ]

mixed presumption [ presumption of fact recognized by law | presumption of mixed law and fact ]

presumption of death order | presumption of death judgment | declaration of presumption of death

legal presumption | presumption of law

rights of the defence [ presumption of innocence | rights of the accused | right to counsel's visits | Defence rights(ECLAS) ]

presumptive assessment

presumption « juris et de jure »

The budget shall, in particular, include the following measures (or in exceptional circumstances, measures yielding comparable savings): further broaden the VAT base by moving goods and services from a reduced to a normal rate (with the aim of collecting at least an additional EUR 300 million); reduce public employment in addition to the rule of one recruitment for every five retirements in the public sector (with the aim of saving at least EUR 600 million); establish excise duties for non-alcoholic beverages (for a total amount of at least EUR 300 million); expand the real estate tax by updating asset values (in order to create at least EUR 200 million in extra revenue); reorganise sub-central governments (aiming at generating at least ...[+++] EUR 500 million in savings); introduce a nominal freeze on pensions; increase efficiency of the presumptive taxation of professionals (with the aim of collecting at least EUR 100 million); reduce transfers to public undertakings (by at least EUR 800 million) following their restructuring; make unemployment benefits means-tested (with the aim of saving EUR 500 million); and collect further revenues from the licensing of gaming (at least EUR 225 million in the sale of licences and EUR 400 million in royalties); ’;

(6g) There should be a general presumption in favour of the public disclosure of evaluations of projects and beneficiaries of the EBRD and tighter control to prevent secrecy by beneficiaries or the use of tax havens as defined by the Organisation for Economic Cooperation and Development (OECD) and as determined in the United States Government Accountability Office Report to Congressional Requesters on International Taxation, presented on 18 December 2008.

Furthermore, if the amount of the aid were evaluated a posteriori on the basis of presumptive retroactive taxation it would probably remain below the de minimis thresholds, given that most of the potential beneficiaries of the aid were microenterprises.