Übersetzung für "Tax assessment period" in Deutsch

This obligation applies for the first time to income attained during the tax assessment period 2015.

The same applies to the 2001 tax assessment period, to which the question of referral is to be extended.

If the VAT in the advance invoice and in the final invoice reach the HUF 2,000,000 mark, then based on Section 31/B of the Act on the Rules of Taxation – if the taxpayer took the transaction affected by the given invoice into consideration when settling its taxes in the tax assessment period – both the advance invoice and the final invoice must be included in the summary reports.

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.

Initially, the domestic summary report must be applied for transactions where the start of the tax assessment period falls on 1 January 2013 or later.

The agreement came into effect upon entry in the commercial register on 17May 2013 and established a tax group for these two companies (single entity for tax purposes) for the 2013 tax assessment period onwards.

This limit is calculated based on the tax assessment period / the period for which a tax return is filed.

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.

That said, a legal regulation valid since 1 July 2016 stipulates that if a court adopts a legally binding decision regarding the taxpayer’s tax liability beyond the time-barred period, then in order to resolve this tax liability the taxpayer is entitled to submit a self-revision for the time-barred tax assessment period.

In 2016, the relevant provision was supplemented as follows: in any current VAT return only the deductible input VAT generated in the same period, or prior to that, but within the calendar year preceding the calendar year that includes said tax assessment period, can be taken into account.

For the event that the parents cannot reach consensus with respect to the manner in which they will make use of the tax allowance for their child, Directive D-22 recommends to claim the tax allowance only after the tax assessment period has passed, by filing a tax return.

A natural person who attains income during a given tax assessment period which is exempt from personal income tax and exceeds CZK 5 000 000, must notify the tax administration hereof by the deadline for filing the income tax return for the given assessment period during which the income was attained (Sec.

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.

Alternatively, the parents may agree that the child remains a member of only one jointly managed household throughout the entire tax assessment period, irrespective of the custody decision by the court, whereupon only one of the parents can claim the tax allowance.

They have to be applied for the goods with customs tariff numbers listed in Annex 6/A of the law in those cases when the date of supplies for VAT purposes performed to domestic customers follows 30 June 2012 (at the latest for supplies performed in the tax assessment period including 30 June 2014).

Taxpayers complying with the terms and conditions set forth in the law can opt for a cash accounting procedure when settling value added tax from 2013. Taxpayers may choose VAT cash accounting for a period until the end of the current calendar year, and for the first time for tax assessment periods starting from 1 January 2013 (if the conditions are met on a pro rata basis, this taxation method can also be selected from the day a company is recorded in the Hungarian company register).