Übersetzung für "Steuerliche bemessungsgrundlage" in Englisch

In certain cases, indexing methods may be used to determine the basis of the charge.

The next item is the report (A4-0252/98) by Mr Castagnède, on behalf of the Committee on Economic and Monetary Affairs and Industrial Policy, on the report from the Commission to the Council and to the European Parliament in accordance with Article 12(4) of the Sixth Council Directive of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of Value Added Tax: uniform basis of assessment (COM(97)0559 - C4-0119/98).

The latter would, in the longer term, provide companies with a consolidated, corporate tax base for their EU-wide activities.

Although self-financing is usually done by means of the tax-assessment base and net profits, there are various possible approaches to the raising of capital for self-financing.

The 1992 Ruding report already established that common rules were needed to establish the tax base.

The 1992 Ruding report already established that common rules were needed to establish the tax base.

Therefore there remains a need to ensure that unharmonised national tax systems work together properly, both in order to overcome the abovementioned obstacles, but also to prevent an erosion of Member States' tax bases.

However, as physical, technical and fiscal barriers are removed, considerations related to direct taxes are expected to become more important in corporate decisions with regard to the location of tax bases and production facilities.

Italy has adopted a law that further increases deductions for businesses whose taxable base does not exceed certain limits.

In the assessment, the Fiscal Authority specifies the tax assessment basis, the tax rate and the amount of tax due.

In the assessment, the Fiscal Authority specifies the tax assessment basis, the tax rate and the amount of tax due.

The Institute discusses the commercial and company law background - specifically creditor and shareholder protection -, analyses legal choices for domestic legislation and prepares proposals for a Euro-wide applicable consolidated common tax base for cross-border multi-national enterprises in Europe.

Income from investments in many cantons are derived from the tax base.

The rules of determining the taxable base in Poland changed on 1 January 2014.

Exemptions are contrary to the principle of VAT as a broad based tax.

Each year the assessment base, rate and method of calculation of dozens of taxes are modified.

The Committee does advocate the setting of minimum standards for the rate of corporation tax and minimum harmonization of the main criteria used in determining the tax base.

An acquisition by a shareholder of an interest in a company does not occasion a change in the company’s asset basis.

In the 1990’s, the three provinces of the Basque Country (Álava, Vizcaya and Guipúzcoa) granted State aid to certain undertakings in the form of a reduction in the tax base and a 45% tax credit for investments.

Where the taxpayer disposes of its participation in the entity, the part of the proceeds from the disposal previously included in the tax base pursuant to Article 8 which has not yet been distributed shall be deducted from the tax base when calculating the amount of tax due on those proceeds, in order to ensure there is no double taxation.

Where the entity distributes profits to the taxpayer, the amounts of income previously included in the tax base pursuant to Article 8 shall be deducted from the tax base when calculating the amount of tax due on the distributed profits, in order to ensure there is no double taxation.

Tax bases and tax levels applied vary greatly: the average annual road tax paid in 1999 ranged from €30 per vehicle per year in Italy to €463 in Denmark.