Gaois

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  1. FINANCE|taxation
    tréimhse chánach Reference "'Déan íocaíocht ar líne le haghaidh cineálacha éagsúla cánach,' Cáin agus Custaim na hÉireann, https://www.revenue.ie/ga/online-services/services/payments/make-a-payment-online-for-various-tax-types.aspx [18.2.2020]Faomhadh an téarma seo mar chuid de Thionscadal Lex"
    ga
    Veranlagungszeitraum | Besteuerungszeitraum | Steuerzeitraum | erster Veranlagungszeitraum
    de
    Definition Zeitraum, auf den bezogen eine periodisch zu leistende Steuer festgesetzt wird Reference Council-DE
    Comment "z.B. Kalenderjahr bei der ESt., bei der Umsatzsteuer das Kalenderjahr oder der Teil des Kalenderjahres, in dem der Unternehmer seine Tätigkeit ausgeübt hat XREF IATE:857278 Steuerjahr"
    taxable period | tax period | assessment period | chargeable period | tax assessment period | period of assessment
    en
    Definition period of time in respect of which tax is computed or charged Reference "Council-EN, based on: - IBFD International Tax Glossary, 6th edition > taxable period - Business Dictionary > taxable period (3.5.2019)"
    Comment "The periods of time, and the terms used to refer to them, vary considerably from country to country. The terms on this entry are commonly used by way of generic reference to these periods, for example in tax treaties. See also: - tax year [ 857278 ], reference period of one year for assessment for tax purposes - return period [ 836338 ], period within which a tax return must be submitted"
    période d'imposition | période imposable | période d'imputation
    fr
    Definition période servant de base au calcul des impôts Reference "Conseil-FR, d'après: - Site du ministère français de l'action et des comptes publics, Bulletin officiel des finances publiques, ""BIC - Obligations déclaratives - Période d'imposition"" (6.5.2019) - France Diplomatie, Accueil > Services aux citoyens > Préparer son expatriation > Dossiers pays de l'expatriation > Autriche > Fiscalité (25.9.2019)"
    Comment "Ne pas confondre avec: - exercice d'imposition [ IATE:857278 ], qui correspond à l'année qui suit la période imposable, - période de déclaration [ IATE:836338 ], qui correspond au délai dans lequel la déclaration fiscale doit être déposée."