BUSINESS AND COMPETITION|accounting · ECONOMICS · ECONOMICS|national accounts
- cánacha ar ioncam Tagairt Faomhadh an téarma seo mar chuid de Thionscadal Lex
- ga
- taxes on income
- en
- Sainmhíniú Consist of taxes on incomes, profits and capital gains. They are assessed on the actual or presumed incomes of individuals, households, corporations or NPIs. They include taxes assessed on holdings of property, land or real estate when these holdings are used as a basis for estimating the income of their owners. Tagairt Regulation (EU) No 549/2013 of the European Parliament and of the Council on the European system of national and regional accounts in the European Union (ESA 2010), paragraph 4.78, CELEX:32013R0549/EN