procentu maksājums - Latvijas Nacionālais terminoloģijas portāls

Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Terminu kolekcijā apkopoti Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini.

Grupa: Valsts valodas centrs

Nozare: Politika. Tiesības. Valsts pārvalde

de
Zinszahlung
en
interest payment

Avots: Treaty Establishing the European Community, Protocol A (Article 20(2)).

Definīcija:
(a) interest paid or credited to an account, relating to debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and, in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures; penalty charges for late payments shall not be regarded as interest payments; (b) interest accrued or capitalised at the sale, refund or redemption of the debt claims referred to in (a); (c) income deriving from interest payments either directly or through an entity referred to in Article 4(2); (d) income realised upon the sale, refund or redemption of shares or units in the following undertakings and entities, if they invest directly or indirectly, via other undertakings for collective investment or entities referred to below, more than 40 % of their assets in debt claims as referred to in (a).
Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments
fr
paiement d'intérêt
lv
procentu maksājums

Kolekcija: Valsts valodas centra izstrādātie politikas, tiesību un valsts pārvaldes termini

Nozares:  Politika. Tiesības. Valsts pārvalde, Ekonomika. Finanses, Politika. Tiesības. Valsts pārvalde, Ekonomika. Finanses

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