Traduction de «Dichiarazione tributaria » (Italien → Anglais) :

tax return

fiscal policy analyst | fiscal policy consultant | fiscal affairs policy officer | fiscal policy developer

fraudulent representation | misrepresentation

Bucharest Danube Declaration | Bucharest Declaration | Declaration on the cooperation of the Danubian countries on problems of the Danubian water management, in particular for the protection of the River Danube against pollution

Declaration of Rio on Environment and Development

e-taxes (1) | eTaxes (2) | electronic tax return (3)

tax system [ taxation | taxation(GEMET) ]

fiscal and policy analyst | tax policy adviser | pecunary consultant | tax policy analyst

tax collection officer | tax compliance officer | tax clerk | tax collection assistant

Basically, a company might request the rectification of its tax declaration once it has submitted it and before the tax administration has adopted the final tax assessment (liquidación definitiva), or in its absence, before the prescription deadline that the tax administration has to determine the tax amount to be collected.

According to Articles 66 and 67 of the LGT, the deadline to request the rectification of the tax declaration is four years from the final deadline for submitting the tax declaration.

Articles 138(1) and 139(1), second subparagraph, of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2010/88/EU of 7 December 2010, must be interpreted as precluding, in circumstances such as those in the main proceedings, the tax authorities of a Member State from refusing to grant an exemption from value added tax in respect of an intra-Community supply of goods on the ground that the purchaser was not registered for value added tax purposes in another Member State and the supplier has proven neither the authenticity of the signature on the documents submitted in support of its declaration in respec ...[+++]t of a supply it claims to be exempt from value added tax nor that the person who signed those documents on behalf of the purchaser had the authority to represent the purchaser, where the evidence establishing entitlement to the exemption submitted by the supplier in support of its declaration is consistent with the list of documents to be submitted to those authorities under national law and has been accepted by them, initially, as supporting evidence, which is a matter for the referring court to verify.

A tax administration may presume in particular that a person has ceased economic activity when, despite being required to do so, that person has failed to submit VAT returns and recapitulative statements for a year after expiry of the deadline for submission of the first return or statement missed.