Übersetzung für "Steuerperiode" in Englisch

The output results determined in the preceding control cycle are added to the intermediate result.

Termination of a VAT group is possible at the end of any tax period.

The combination may be elected for at the beginning of any tax period.

It must be retained for at least one tax period.

An individual tax rate can be assigned to each tax code for each tax period.

Changes are possible for the beginning of a tax period.

The control cycle lasts about 20 microseconds and the attainable accuracy is approximately 300 picoseconds.

This long-lasting control period can be shortened to the usual duration through a significant increase in the speed of the dobby. Expressed differently, machine speeds of at least three times the speed of the usual machine can be achieved without reducing control times below a value which, according to current opinion, is considered secure and reliable for dobbies.

After each edge of the control signal the substantially new mean value, having the duration of a control cycle or a period, appears in binary form at the output of the averaging circuit.

Tax declaration on excess profit shall be presented by the subsoil user to the tax authority at the location not later than the 10th of April of the year following the tax period.

The provisions of this subparagraph shall not apply for dividends received from a legal entity, which produces a one hundred per cent reduction of the corporate income tax calculated in accordance with Article 139 of the Tax Code, in case of accrual of such dividends for the period, which is included in the tax period, in which such a reduction is produced.

It is common knowledge that from the start of a tax authority inspection in Hungary, no self-revision tax return can be filed in respect of the tax subject to the inspection for the period in question; such tax returns are automatically rejected by the tax authority, or to use the technical term: “hibernated”.

The amount of the company's equity capital must not exceed €400,000 at the start of the tax period in which the investment is made.

With regard to the exercise of tax deduction rights it is important to note that taxpayers are entitled to include the amount of deductible input tax (previously not refunded) – incurred before the registration of the taxpayer in the national registry – in the tax assessment period that includes the registration date.

In the case of input VAT subject to the reverse charge mechanism or related to import transactions filed according to self-assessment rules, the tax has to be assessed in the period when the tax payable is determined, in line with the governing rule.

Its provisions are concentrated on the following modifications: Differences of main tax liabilities, as well as of incidental tax liabilities related to them are cancelled, if they are established by tax authorities by a notice of assessment issued and communicated to the tax payer as a result of the reconsidering or regrouping of a business as dependent employment related to tax periods until July the 1st 2015 and if such liabilities have not been paid until the date such regulations come into force, respectively the day of July 23, 2015.

The tax base used for the deduction may not exceed 10% of the gross tax base for the corporate Tax for any tax period.

Excess profit tax shall be paid to the budget at the location of the taxpayer not later than the 15th of April of the year following the tax period.

Prior to the 2016 tax amendments, with regard to exercising VAT deduction rights the VAT Act stated that payable tax established in the tax assessment period can be reduced with the deductible input VAT generated within the same period, or in former periods but before the limitation period expires.

De-registration is not possible before the end of the tax period in which the qualifying turnover is not reached.

This can be submitted using the 18ONELLB document, while the self-revision itself – in the case of tax returns – must be submitted using the tax return form for the relevant period, indicating self-revision as the “type of return”.

If taxpayers do not exercise their tax deduction right until the year following the date of performance, they may take the deductible VAT into account (within the limitation period) in the tax assessment period when the tax deduction right arose. Accordingly, for certain incoming invoices, the period that includes the date of performance has to be modified with a self-revision.

The deductions will include excise taxes calculated when using grapes owned by the taxpayer to produce wines, sparkling wines, wine materials, alcoholic beverages using the full cycle technology that will be realized in the tax period.