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i sin forhåndsbesked udtalte skatterättsnämnden, at forsikringen i henhold til de svenske bestemmelser ville blive betragtet som en kapitalforsikring.
the skatterättsnämnden ruled that, in its view, the insurance policy should be considered as endowment insurance under the swedish rules.
jessica safir havde i begyndelsen af 1995 tegnet en kapitalforsikring i skandia life, og hun ansøgte i henhold til premieskattelagens § 5 skattemyndigheten om fritagelse for betaling af skat af forsikringspræmierne.
by its question, the national court is essentially asking whether articles 6, 59, 60 or 73b and 73d of the treaty preclude the application of national legislation on taxation of capital life assurance such as the legislation in question in the main proceedings.
derimod er præmier, der betales af arbejdsgiveren til en kapitalforsikring, ikke fradragsberettigede, men arbejdsgiveren har dog ret til fradrag for de beløb, som arbejdsgiveren har forpligtet sig til at betale til den ansatte, efterhånden som pensionen faktisk kommer til udbetaling.
on the other hand, premiums paid by an employer under an endowment insurance policy are not deductible but the employer has a right to deduct the amounts he has undertaken contractually to pay to the employee.
livsforsikring, d.v.s . navnlig livsbetinget kapitalforsikring, ophørende eller livsvarig livsforsikring, livsforsikring med udbetaling i levende live, livsforsikring med tilbagebetaling af præmier, tontiner, forsikring betalbar ved ægteskab og forsikring betalbar ved fødsel ;
life assurance, that is to say, the branch of insurance which comprises, in particular, assurance on survival to a stipulated age only, assurance on death only, assurance on survival to a stipulated age or an earlier death, life assurance with return of premiums, tontines, marriage assurance, and birth assurance;