Traduction de «registration tax » (Anglais → Français) :

registration tax [ registration duty ]

main registration taxes

proportional registration tax

Input Tax Credit Information (GST/HST) Regulations [ Input Tax Credit Information Regulations | Regulations prescribing the information that a registrant is to obtain before filing a return in which an input tax credit is claimed ]

Goods and Services Tax/Harmonized Sales Tax Return for Registrants - for Telefile and Netfile clients

Goods and Services Tax / Harmonized Sales Tax Return for Registrants

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]

tax [ rate of taxation | tax rate | Tax levies(ECLAS) | Tax rate(STW) ]

opting to become taxable (1) | voluntary tax liability (2) | voluntary registration (3)

the possibility of making immediate use of such a vehicle in that first Member State whilst the taxpayer’s application to pay a proportionate registration tax on that vehicle based on the duration of use in that first Member State is being processed, is subject to advance payment of the full amount of registration tax, with provision made for repayment of the surplus paid, plus interest, if and when the taxpayer is eventually authorised by the tax authorities to pay the registration tax calculated proportionately.

EUROPA - EU law and publications - EUR-Lex - EUR-Lex - 62015CA0249 - EN - Case C-249/15: Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet (References for a preliminary ruling — Article 56 TFEU — Freedom to provide services — Restrictions — Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State — Registration tax calculated proportionately to the duration of use of the vehicle — Requirement of approval from the national tax authorities before use — Justific ...[+++]ation — Prevention of circumvention of tax rules and fraud or abuse — Safeguarding States’ powers of taxation — Proportionality) // Judgment of the Court (Ninth Chamber) of 18 January 2018 (request for a preliminary ruling from the Østre Landsret — Denmark) — Wind 1014 GmbH, Kurt Daell v Skatteministeriet // (Case C-249/15) - ( // ((References for a preliminary ruling - Article 56 TFEU - Freedom to provide services - Restrictions - Motor vehicle leased by a resident of one Member State from a leasing company established in another Member State - Registration tax calculated proportionately to the duration of use of the vehicle - Requirement of approval from the national tax authorities before use - Justification - Prevention of circumvention of tax rules and fraud or abuse - Safeguarding States’ powers of taxation - Proportionality))

From [.] Member States may not introduce any tax which relates to the registration of passenger cars, thereby allowing their use on public roads, and the characteristics of which are identical or similar to the taxes listed in Annex II, hereinafter “registration taxes”.

Abolition of Registration tax This action received a strong support from nearly all those involved in the consultation procedure, as Registration Taxes are viewed as representing a clear obstacle to the freedom of movement of cars in the internal market and negatively affects the competitiveness of the European car industry.