īpašuma nodoklis - Latvijas Nacionālais terminoloģijas portāls

Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Terminu kolekcijā apkopoti Valsts valodas centra izstrādātie ekonomikas un finanšu termini.

Grupa: Valsts valodas centrs

Nozare: Ekonomika. Finanses

de
Vermögensteuer
en
wealth tax

Avots: Treaty Establishing the European Community, Protocol on Privileges and Immunities of the European Community, Art. 14; Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation

tax on wealth

Konteksts: [..] excluding from current taxes on income, wealth, etc. payments for a range of licences [..]
Avots: Commission Decision of 10 February 1997 on the definition of a methodology for the transition between the European System of National and Regional Accounts in the Community (ESA 95) and the European System of Integrated Economic Accounts (ESA second edition) (Text with EEA relevance) (97/178/EC, Euratom)

Definīcija:
A form of property taxation imposed on companies or individuals in which the tax base is the taxpayer's total assets less liabilities,usually based on worldwide assets of resident taxpayers and for non-resident taxpayers,limited to property situated within the taxing country
International Tax Gloss.,International Bureau of Fiscal Documentation,1992,Amsterdam
fr
impôt sur la fortune
lv
īpašuma nodoklis

Kolekcija: Valsts valodas centra izstrādātie ekonomikas un finanšu termini

Nozares:  Ekonomika. Finanses, Ekonomika. Finanses

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