Vertaling van "oggetto imponibile " (Italiaans → Engels) :

dutiable product | taxable product

basis of tax assessment [ common basis of assessment | taxation basis | tax liability | uniform basis of assessment ]

taxable supply (1) | taxable turnover (2)

taxable purpose

review object

work of art [ antique | art object | objet d'art ]

object deck | object pack

assessable profit | taxable benefit | taxable profit

nano-object | nanoscale object | nanosize object | nanometer-scale object | nanometer-sized object

12. Notes the great diversity of the 28 tax systems in the EU, as regards both the definition of the tax base and the level of the tax rate, which is even greater if one takes into account those special jurisdictions with autonomous tax systems that are connected to EU Member States (overseas territories and Crown dependencies); deplores the fact that basic notions and elements, such as the balance between source and residence taxation, permanent establishment and taxable entities, economic substance and anti-abuse rules, the definition of interest and royalties, the treatment of intangibles, the treatment of debt and equity, let alone what can or cannot be deducted from the tax base, are currently not subject to any joint defi ...[+++]nition or guidelines in the EU, leaving Member States with uncoordinated tax systems; stresses that it is necessary to harmonise these definitions;

106. Invites the Member States to consider that any tax ruling should, in particular when involving transfer pricing, be established in cooperation with all involved countries, that the relevant information should be exchanged between them automatically, comprehensively and without delay and that any national action aimed at reducing tax avoidance and tax base erosion within the EU, including audits, should be carried out jointly, giving due consideration to the experience gained through the FISCALIS 2020 programme; reiterates its view that the basic elements of all rulings that have an impact on other Member States should be not only s ...[+++]hared between tax administrations and the Commission, but also presented in the country-by-country reporting by MNCs;

Given the seriousness of VAT fraud, Member States should be allowed to apply, on a temporary basis, a mechanism whereby the obligation to pay VAT with regard to supplies of certain categories of goods and services shifts onto the person to whom the taxable supply of goods or services is made, including where those categories are neither listed in Article 199 of Directive 2006/112/EC nor subject to specific derogations granted to Member States.

Subject: Opinion on the legal basis of the proposal for a Council Directive on a Common Consolidated Corporate Tax Base (CCCTB) (COM(2011)0121 – C7 0092/2011 – 2011/0058(CNS))