Gaois

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  1. FINANCE|taxation · AGRICULTURE, FORESTRY AND FISHERIES|farming systems|working population engaged in agriculture

    #608617

    IATE #828353
    feirmeoir ar ráta comhréidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    feirmeoir cothromráta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Pauschallandwirt
    de
    Definition "landwirtschaftlicher Erzeuger, der unter die Pauschalregelung des Kapitels 2 ""Gemeinsame Pauschalregelung für landwirtschaftliche Erzeuger"" der MWSt-Richtlinie fällt" Reference RL-Vorschlag über das gemeinsame Mehrwertsteuersystem, Art.288 Abs.3
    Comment UPD: HMA 3.8.05
    flat-rate farmer
    en
    Definition any farmer covered by the flat–rate scheme provided for in Chapter 2 of the proposal for a Council Directive on the common system of value added tax Reference 8973/05, Article 288
    agriculteur forfaitaire | exploitant agricole relevant du régime forfaitaire
    fr
    Definition agriculteur soumis à un régime simplifié auquel peut faire appel tout assujetti qui remplit les conditions. Reference "cf. http://mineco.fgov.be/redir_new.asp?loc=/enterprises/vademecum/Vade13_fr-01.htm"
    Comment "Voir la définition de ""régime forfaitaire [agricole]"""