Translation of "Ermäßigter steuersatz" in English

A reduced rate tax scheme exists for foreign sportsmen and women and specialist workers.

First, it grants companies newly listed on a regulated stock exchange a reduced corporate income tax rate of 20%, thereby increasing the after-tax income they earn from any business activity over a three-year period.

Effectively, businesses need to know whether a reduced rate is applied in a particular case and if so at which level.

A reduced rate of taxation on electricity supplied to electric vehicles via charging stations will improve the business case for publicly accessible charging stations in the Netherlands, which should make the use of electric cars more attractive and result in improved air quality.

Certain provisions related to derogations have been included in the list of supplies of goods and services to which a reduced rate may be applied and are now obsolete.

Member States may provide that the reduced rate, or one of the reduced rates, which they apply in accordance with Articles 98 and 99 is also to apply to the importation of works of art, collectors' items and antiques, as defined in points (2), (3) and (4) of Article 311(1).

It is necessary to clarify that the reduced rate may be applied to the hiring out of tents, caravans and mobile homes installed on camping sites and used as accommodation.

This being said, it must be determined whether loan transactions between related companies may be objectively entitled to a reduced taxation rate.

The content of certain provisions of Directive 2006/112/EC concerning existing derogations and the list of Annex IV thereto will be covered by the list of supplies of goods and services to which a reduced rate may be applied on the basis of this Directive.

In the case of company tax, transactions with members are subject to a reduced rate and specially protected cooperatives, such as, in principle, agricultural cooperatives, also receive a 50 % rebate on their overall company tax bill.

The taxable amount for cooperative results (transactions with members) attracts a reduced rate of 20 %, while the taxable amount for extra-cooperative results (transactions with non-members or third parties) is subject to the general rate of 35 % (Article 33(2)).

Having received a number of complaints about the reduced rate of excise duty on ouzo whilst other drinks (gin, vodka, whisky, rum, tequila, arak) are subject to a less favourable rate, the Commission considered that this differential was incompatible with the prohibition in the EC Treaty on imposing taxation on products of other Member States in excess of that imposed on similar domestic products, and commenced the procedure for failure to fulfil obligations.

Spain applies reduced rates to supplies, intra-Community acquisitions and imports of liquid petroleum gas (LPG), and to two- or three-wheeled vehicles under 50cc classed by law as mopeds.

While performances by groups of musicians are always taxed at a reduced rate of 7%, solo performers have to promote their own shows themselves before they can benefit from this reduced rate.

In Greece, the supply of services consisting in the provision of bowling facilities is subject to the reduced rate of 9% when such facilities are used by members of clubs of the Hellenic Bowling Federation in the framework of organised sport.

Romania applies a dual rate VAT system: a standard VAT rate of 18% and a reduced VAT rate of 9%.

The Commission considers, moreover, that a taxable amount cannot be artificially split so that one part is subject to a reduced VAT rate and the other to a standard rate.

In this case, cars would still have to be taxed at a higher rate, possibly through the application of a registration tax, and electricity and domestic fuel, intended in principle to be taxed at the reduced rate under the Commission proposals, would have to remain at the standard rat·, since trade in these products is protected from international competition.

A reduced rate is envisaged for beer produced by small breweries, cider, natural sweet wines and wines containing less than 8.5% of alcohol.

A reduced tax rate of 12% is applied to cinema performances, sporting facilities, medicines and books.

Married couples may declare all their income jointly, in which case they may enjoy certain advantages, e.g. a reduced rate.

There is a lower rate (6°/o) for vehicles for the transport of disabled, sick, injured or blind persons, daily or weekly publications of general information and produits de récupération.

A reduced rate of 5 percent applies to domestic fuel or power, heating equipment, children's car seats, some contraceptives and sanitary products, certain residential property renovations, and some other items.

In the report the booking entries are displayed for Tax 1 or Pretax 1 (reduced tax rate) and Tax 2 or Pretax 2 (normal tax rate) as month sums and annual sums.

Derogations which conflict with the smooth functioning of the internal market are not prolonged: this concerns the derogation concerning a super reduced rate for agricultural inputs granted to PL.