Gaois

A collection of legal and legislative terms in Irish extracted from the European Union’s multilingual terminology database. More information »

FINANCE|taxation
cáin aschuir Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
ga
Ausgangssteuer | geschuldete Steuer
de
Definition "Steuer, die eine steuerpflichtige Person IATE:765618 ihren Kunden für die von ihr gelieferten bzw. bereitgestellten Waren oder Dienstleistungen berechnet" Reference Council-DE, gestützt auf Council-EN
output tax | output taxation
en
Definition "tax that a taxable person [ IATE:765618 ] charges its customers on the goods and services that it sells" Reference "Council-EN, based on: - 'output tax'. Business Dictionary. WebFinance, Inc (2.8.2019) - 'output tax'. Farlex Financial Dictionary. Farlex Inc., 2012 (2.8.2019)"
Comment "Ouput VAT [ IATE:929191 ] is a form of output tax, and as a result, the term 'output tax' is sometimes used as a synonym of 'output VAT'. However, 'output tax' can also (as it does here) more broadly refer to any indirect tax that customers are charged on goods and services, including taxes akin to VAT in countries that do not use the VAT system (e.g. the goods and services tax [ IATE:1317806 ] used in Australia and Canada)."
taxe en aval | taxation en aval | taxation de l'extrant
fr
Comment "Cette dénomination s'applique le plus souvent à la TVA (voir la fiche IATE 929191 (14.11.2019)) mais ce n'est pas toujours le cas (par exemple dans les pays qui font payer aux clients un autre type d'impôt indirect sur les biens et services)."