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Translation Assistance => Modern Greek→English Translation Forum => Business/Financial (El-En) => Topic started by: Vasilis on 11 Jan, 2012, 21:05:09

Title: φορολογητέα ύλη → tax base, taxable income
Post by: Vasilis on 11 Jan, 2012, 21:05:09
Το σύστημα δεν επιτρέπει την αποφυγή δήλωσης φορολογητέας ύλης.

The system does not allow the avoidance of declaring material relevant to taxation/tax base.

Μήπως εννοεί 'taxable income';
Title: φορολογητέα ύλη → tax base, taxable income
Post by: spiros on 11 Jan, 2012, 21:10:38
Αφού το υποψιάζεσαι, βάζε και αυτό που υποψιάζεσαι στον τίτλο (ακολουθούμενο από ελληνικό ερωτηματικό για να φανεί ότι είναι ερώτηση), π.χ.

φορολογητέα ύλη → tax base;

Tax Base
1. Measure upon which the assessment or determination of tax liability is based. For example, taxable income is the tax base for income tax and assessed value is the tax base for property taxes.
2. Total of taxable assets, income, and assessed value of property within the tax jurisdiction of a government.

Definition of 'Tax Base'
The assessed value of a set of assets, investments or income streams that is subject to taxation, or the assessed value of a single asset that is subject to taxation. Anything that can be taxed has a tax base.  
Investopedia explains 'Tax Base'
The tax base may refer to that of an individual asset, such as the tax base of a house, or a pool of assets, such as the tax base of all houses in a city. For example, the property tax base of a house is its value. The property tax base of a city is the collective value of all taxable real estate in the city.

Εδώ  (,el&lng2=da,de,el,en,es,fi,fr,it,nl,pt,sv,&val=242336:cs&page=)το βλέπω ακόμη και «goods»:

33 Any other approach would be liable, in breach of the principle of effectiveness, to reduce the concept of abuse to the evasion and avoidance referred to in that provision of Directive 92/83, which apply only to conduct directed towards non-payment of charges due on goods.

33 Διαφορετική συλλογιστική θα είχε ως αποτέλεσμα, κατ' αντίθεση προς την αρχή του χρησίμου αποτελέσματος, να περιορίσει την έννοια της καταχρήσεως στα όρια της φοροδιαφυγής και φοροαποφυγής, στις οποίες αναφέρεται η εν λόγω διάταξη της οδηγίας 92/83, αλλά οι οποίες αφορούν μόνο ενέργειες οι οποίες αποβλέπουν στον περιορισμό της φορολογητέας ύλης.