Translation of "Unterliegen der steuer" in English

Non-resident persons are taxed on income arising in Italy.

Tax payable when The goods are released for consumption from a ware house, imported from outside the Community or received from another Member State.

The same amount of duty is payable on imported sweeteners as on home-produced products.

Special features Income tax is not payable on paid-out winnings.

Non-residents are subject to tax on income earned or realized in Egypt.

The State aid concerns expressed in the Opening Decision are therefore not addressed in the amended scheme and remain valid.

Which transactions will be covered?

Imported goods are liable to tax at the rate applying to sale of the same goods within the State.

Corrective payments not related to the month during which they are paid shall be subject to the tax to which they would have been subject had they been made at the proper time.

Whereas there should be mandatory exemption for the transactions currently subject to the reduced rate of capital duty;

However, derivatives agreements based on currency transactions are covered by FTT since they are not as such currency transactions.

However, non-resident foreign charities and church organisations are subject to tax on any income from property they may have in The Netherlands.

Under nearly all tax treaties between Member States pension benefits are taxable in the State of residence of the pensioner.

Consignments must be accompanied by an administrative – or equivalent commercial – document, and goods are subject to taxation in the Member State of destination.

Transactions with the European Central Bank and national central banks are however excluded from the scope so as to avoid any negative impact on the refinancing possibilities of financial institutions or on monetary policies in general.

Where transactions are carried out on trade venues outside the EU, they will be subject to tax if at least one of the establishments carrying out or intervening in the transaction is located in the EU.

Corrective payments not related to the month during which they are paid shall-be subject to the tax to which they would have been subject had they been made at the proper time.

Producers calculate the tax on the basis of the weight of goods delivered by the business in anymonth, and the tax must be paid before the end of the following month.

The new implementing rules reduce aid intensity to 31.7% for firms in central and northern Italy and to 37.6% for firms in the Mezzogiorno with effect from 1989.

Corrective payments not related to the month during which they are paid shall be subject to the tax to which they would have been subject had they been made at the proper time.

Schedule C : interest, etc., payable out of any public revenue ;

No assessments are made on income (such as loan interest, annuities, etc.) from which tax is deducted at source at the standard rate.

Undistributed profits are taxed at different rates depending on whether or not the company is quoted on the Athens Stock Exchange, with lower rates applying to quoted companies. Common rates apply to domestic and foreign corporations, limited liability companies and partnerships.

Where 95% of the capital of a French company is held directly or indirectly by another French company, and the former comes under the special rules laid down in Article 209, point 6, of the General Tax Code, the flat-rate taxation must be paid, in the name of the subsidiary, by the parent cornpa""