Gaois

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  1. FINANCE|taxation

    #678572

    IATE #1239430
    cáin talún Reference an Ghníomhaireacht Eorpach Comhshaoil (GEC)
    ga
    Grundsteuer | Grundstückssteuer | Immobiliensteuer | Grundlasten | Grund- und Gebäudesteuer
    de
    Definition Steuer, die in einigen Ländern auf das Grundvermögen erhoben wird ;bundesrechtlich geregelte Gemeindesteuer, erhoben als Realsteuer Reference International Accounting Lexicon(U.E.C.)-Konzernrechnungslegung
    property tax | land tax | tax on property | real property tax | real estate tax | tax on real estate | land rates
    en
    Definition tax levied in certain countries on the ownership of property (land and buildings), without reference to the particular name by which the tax is designated, assessed on all property or on all property of a certain class located within a certain territory on a specified date in proportion to its value, or in accordance with some other reasonable method of apportionment, the obligation to pay which is absolute and is not based upon any voluntary action of the person assessed Reference "COM-EN, based on: - ‘property tax’. James A. Ballentine. Ballentine’s Law Dictionary — A Law Dictionary without Pronunciations, third edition, page 1010, http://citizenlaw.com/pdf/p.pdf [9.2.2018] - Union européenne des experts comptables économiques et financiers (UEC). International accounting lexicon: group accounts. Düsseldorf: IdW-Verlag, 1980"
    Comment "In the UK, council tax and business rates are charged on the value of a property, as defined by a series of value bands, which depend on the region of the UK in which the property is situated. Reference: Jonathan Law. ‘property tax’.A Dictionary of Accounting. Oxford University Press, 2016, http://www.oxfordreference.com/view/10.1093/acref/9780198743514.001.0001/acref-9780198743514-e-2664 [9.2.2018]"
    impôt foncier
    fr
    Definition impôt communal qui grève toutes les propriétés immobilières bâties ou non bâties situées sur le territoire d'un pays Reference "Sur la base de: Le gouvernement du Grand-Duché de Luxembourg > Administration des contributions directes. Impôt foncier, http://www.impotsdirects.public.lu/fr/az/i/impot_fonci.html [19.2.2018]"