Vertaling van "tax assessment " (Engels → Nederlands) :

TERMINOLOGIE

basis of tax assessment [ common basis of assessment | taxation basis | tax liability | uniform basis of assessment ]
belastinggrondslag [ gemeenschappelijke basis van belastingheffing | uniforme belastinggrondslag ]

imputed tax assessment on standard basis | tax assessment by standard
ambtshalve bepaling van de winst door schatting

assessment of tax | tax assessment
belastingaanslag

assessment | tax assessment | valuation for tax purposes
Waardering Onroerende Zaken | WOZ [Abbr.]

environmental impact [ eco-balance | ecological assessment | ecological balance sheet | effect on the environment | environmental assessment | environmental effect | environmental footprint | Environmental assessment(ECLAS) | environmental assessment(GEMET) | environmental damage(GEMET) | environmental impact statement(GEMET) | environmental impact study(GEMET) | Environmental sustainability(STW) | environmental impact assessment(UNBIS) ]
invloed op het milieu [ ecologische balans | mer | milieueffect | milieueffectrapport | milieuvoetafdruk ]

tax relief [ relief from taxes | tax abatement | tax advantage | tax allowance | tax concession | tax credit | tax deduction | tax reduction | Tax incentive(STW) | tax credits(UNBIS) | tax deductions(UNBIS) ]
belastingaftrek [ aftrekpost | belastingfaciliteiten | belastingkrediet | belastingverlichting | belastingvermindering | belastingvoordeel | belastingvrijdom | belastingvrije som | vermindering van de belasting ]

arrange objective assessments of calls | providing objective assessments of calls | provide an objective assessment of a call | provide objective assessments of calls
objectieve beoordeling van oproepen geven | objectieve beoordeling van oproepen maken

employ translation assessment techniques | translation assessment techniques | employ assessment techniques for translations | employ assessment techniques to anticipate translation efforts
beoordelingstechnieken toepassen ter voorbereiding op een vertaling

evaluate an assessment | monitor an assessment | monitor assessment | monitoring assessments
beoordeling opvolgen | evaluatie opvolgen

Tax consultant
belastingadviseur

IN-CONTEXT TRANSLATIONS

EUROVOC descriptor: tax harmonisation delivery provision of services basis of tax assessment tax relief VAT tax collection tax exemption
Eurovoc-term: belastingharmonisatie levering dienstverrichting belastinggrondslag belastingaftrek BTW inning der belastingen belastingontheffing

It also assessed whether the scheme favours certain diamonds traders within the wholesale diamond sector in Belgium.The Commission found that the Diamond Regime ensures that diamond traders pay their fair share of tax, while avoiding the tax inspection difficulties related to assessment of the inventories.
Zij heeft ook onderzocht of de regeling bepaalde diamanthandelaars in de Belgische diamantsector bevoordeelt. De Commissie kwam tot de conclusie dat het diamantstelsel garandeert dat diamanthandelaars een billijk aandeel in de belastingen dragen en dat problemen bij de belastingcontrole in verband met het beoordelen van de voorraden worden vermeden.

Member States meet regularly to assess their compliance with the Code. But over the past years, the Code has become less effective in addressing harmful tax regimes as its criteria do not take into account more sophisticated corporate tax avoidance schemes.
De lidstaten komen op regelmatige tijdstippen bijeen om de naleving van de code te evalueren.De afgelopen jaren is de code evenwel minder doeltreffend geworden om schadelijke belastingregelingen aan te pakken, omdat de criteria geen rekening houden met geavanceerdere constructies om vennootschapsbelasting te ontwijken.

In view of this assessment and taking into account the policy invitations addressed to Romania to correct the excessive deficit under Article 104(7) of the Treaty (see below), as well as to ensure sustainable convergence, and in line with the economic policy measures envisaged under the economic programme supported by Community balance-of-payments assistance, Romania is invited to: (i) ensure the correction of the excessive deficit by 2011; to this effect, implement the fiscal measures as planned in the February 2009 budget and the April 2009 amended budget, especially in the area of public sector wages and pension reform; take further corrective action if needed to achieve the 2009 deficit target in order to ensure compliance with the commitments undertaken under the programme supported by EC balance of payments assistance; and specify measures to buttress the envisaged reduction of the deficit in 2010 and 2011, in particular those underpinning the planned reduction of the public wage bill; (ii) undertake concrete steps towards the envisaged strengthening of fiscal governance and transparency, in particular by setting up a binding medium-term budgetary framework, establishing an independent fiscal council, introducing limits on budgetary revisions during the year and laying-out fiscal rules as well as restructuring the public compensation system, including pay and bonuses; in the area of tax administration, improve the efficiency of revenue collection through the reform of tax administration and a broadening of the tax base; (iii) accelerate the reform of the pension system (in particular with respect to the indexation of pensions and the retirement age) to curb the substantial increase in age-related expenditures and reduce the risks to the sustainability of public finances and improve the effectiveness and efficiency of healthcare spending; and (iv) strengthen the supply side of the economy by making tangible progress with the implementation of the structu ...
In view of this assessment and taking into account the policy invitations addressed to Romania to correct the excessive deficit under Article 104(7) of the Treaty (see below), as well as to ensure sustainable convergence, Romania is invited to: (i) ensure the correction of the excessive deficit by 2011; to this effect, implement the fiscal measures as planned in the February 2009 budget and the April 2009 amended budget, especially in the area of public sector wages and pension reform; take further corrective action if needed to achieve the 2009 deficit target in order to ensure compliance with the commitments undertaken under the balance of payments programme; and specify measures to buttress the envisaged reduction of the deficit in 2010 and 2011, in particular those underpinning the planned reduction of the public wage bill; (ii) undertake concrete steps towards the envisaged strengthening of fiscal governance and transparency, in particular by setting up a binding medium-term budgetary framework, establishing an independent fiscal council, introducing limits on budgetary revisions during the year and laying-out fiscal rules as well as restructuring the public compensation system, including pay and bonuses; (iii) accelerate the reform of pension (in particular with respect to the indexation of pensions and the retirement age) and health care systems to curb the substantial increase in age-related expenditures and reduce the risks to the sustainability of public finances; and (iv) strengthen the supply side of the economy by making tangible progress with the implementation of the structural reforms, notably by enhancing the efficiency and effectiveness of public administration, improving the business environment, tackling undeclared work and by increasing the absorption and improving the use of EU funds.

In 2002, after examination of that information, X, who had been the holder of such an account since 1993, received an additional assessment containing adjustments in regard to wealth tax and income tax for the tax years from 1993 to 2001.
In 2002, na onderzoek van deze inlichtingen, is aan X, die sinds 1993 houder van een dergelijke rekening was, een navorderingsaanslag betekend, mede inhoudende correcties inkomstenbelasting en vermogensbelasting voor de aanslagjaren 1993-2001.

- may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises no objection,
- alleen worden onthuld in gerechtelijke procedures of in procedures waarbij administratieve sancties worden toegepast, ingesteld met het oog op of in verband met de vaststelling van of de controle inzake de vaststelling van de belastingschuld, en alleen aan die personen die rechtstreeks bij deze procedures betrokken zijn; deze inlichtingen mogen echter tijdens openbare rechtszittingen of bij rechterlijke uitspraken worden vermeld, indien de bevoegde autoriteit van de lidstaat die de inlichtingen verstrekt, daar geen bezwaar tegen heeft,

- shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing of the tax assessment.
- in geen geval worden gebruikt voor andere doeleinden dan fiscale doeleinden of gerechtelijke procedures of procedures waarbij administratieve sancties worden toegepast, ingesteld met het oog op of in verband met de vaststelling van of de controle inzake de vaststelling van de belastingschuld.

INHERITANCE TAX AND GIFT TAX a) reduction of inheritance and gift tax b) payment of tax in instalments or deferred payment of tax c) assessment of the value of the business 7.
SUCCESSIERECHTEN EN SCHENKINGSRECHTEN a) belastingverlichting voor successierechten en schenkingsrechten b) gespreide betaling of uitstel van betaling van de rechten c) evaluatie van de waarde van het bedrijf 7.

Following the most recent Ecofin Council on 13 September, Christiane Scrivener, the Member of the Commission with special responsibility for taxation, customs and consumer policy, has announced the following: 1. The Commission will present an initial assessment of the operation of the new indirect tax regime (VAT and excise duties), which was set in place following the abolition of tax frontiers on 1 January 1993, at the Ecofin Council on 25 October, and not at the meeting in November.
Naar aanleiding van de berichten die verschenen zijn na de laatste Raad van Ministers van Economische Zaken en Financiën (13 september 1993) heeft Mevrouw Scrivener, het voor belastingen, douane en consumentenbeleid verantwoordelijke lid van de Commissie, de volgende toelichting gegeven : 1) De Commissie zal niet in november, maar in de ECOFIN-Raad van 25 oktober eerstkomende een eerste overzicht geven van de werking van het nieuwe stelsel van indirecte belastingen (BTW en accijnzen) dat van toepassing is sinds de opheffing van de belastinggrenzen op 1 januari 1993.