Traduction de «Point d'impôt » (Français → Anglais) :

tax point [ income tax point ]

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

after tax | clear of tax | tax deducted

inspector of taxes | tax specialist | pecunary consultant | tax inspector

before tax

tax compliance agent | tax payment enforcement officer | council tax officer | tax compliance officer

refund of taxes | refund of the tax | reimbursement of taxes | tax refund

corporation tax [ corporate income tax | profits tax | Corporate income tax(STW) | Profit taxation(STW) | excess profits tax(UNBIS) ]

electric spot welder | sheet-metal welder | butt welder | spot welder

Pursuant to point (h), indirect tax rebate schemes can constitute an export subsidy to the extent that they result in exemption, remission or deferral of prior-stage cumulative indirect taxes in excess of the amount of such taxes actually levied on inputs that are consumed in the production of the exported product.

In that decision the Commission considers the measures resulting from Article 115(11) of the consolidated text of the Law on Corporate Tax (early depreciation of leased assets), from the application of the tonnage tax to non-eligible undertakings, vessels or activities and from Article 50(3) of the Regulation on Corporate Tax to be state aid to economic interest groups that is incompatible with the internal market.

The above provisions concerning close links do not apply to: (a) close links between the counterparty and an EEA public sector entity which has the right to levy taxes, or in the case where a debt instrument is guaranteed by an EEA public sector entity which has the right to levy taxes; (b) covered bank bonds issued in accordance with the criteria set out in Part 1, points 68 to 70 of Annex VI to Directive 2006/48/EC; (c) cases in which debt instruments are protected by specific legal safeguards comparable to those instruments given under (b) such as in the case of: (i) non-marketable RMBDs which are not securities; or (ii) covered ba ...[+++]nk bonds for which all criteria set out in Part 1, points 68 to 70 of Annex VI to Directive 2006/48/EC are complied with, except for the limits on guaranteed loans in the cover pool.

Because there are some commonalities in the context of administrative cooperation between the various tax domains, the Commission will study the feasibility, from legal and practical points of view, of having a single legal instrument for administrative cooperation for all taxes, instead of four different instruments, as currently exist.