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Swedish

skattetabell

English

tax table

Last Update: 2014-11-14
Usage Frequency: 3
Quality:

Reference: IATE

Swedish

skattetabell

English

taxation schedule

Last Update: 2014-11-14
Usage Frequency: 3
Quality:

Reference:

Swedish

Den gynnsamma eller ogynnsamma karaktären hos den skatterättsliga behandlingen av de skattskyldiga som berörs är egentligen inte en följd av det anknytningsrekvisit som väljs utan av de skattesatser som den berörda staten, i avsaknad av harmonisering på gemenskapsplanet, upprätthåller i skattetabeller för indirekta skatter.

English

Furthermore, if the State of residence were required to accord a tax credit greater than the fraction of its national tax corresponding to the income from abroad, it would have to reduce its tax in respect of the remaining income, which would entail a loss of tax revenue for it and would thus be such as to encroach on its sovereignty in matters of direct taxation.

Last Update: 2014-02-06
Usage Frequency: 1
Quality:

Reference:

Swedish

Patrick Zurstrassen hävdade vid den nationella domstolen att de omtvistade besluten var diskriminerande, eftersom han och hans maka missgynnas dels jämfört med makar som lever åtskilda i Luxemburg och som sambeskattas enligt artikel 3 a LIS (och således beskattas enligt en förmånligare skattetabell), dels jämfört med gifta personer som är bosatta utomlands, som inte lever åtskilda och som förvärvar mer än 50 procent av hushållets förvärvsinkomster i Luxemburg där båda två arbetar, eftersom dessa personkategorier skattemässigt anses vara bosatta i Luxemburg och sambeskattas enligt artikel 157 bis.3 LIS. Dylik diskriminering skulle stå i strid med artikel 48 i fördraget.

English

Mr Zurstrassen argued before the national court that the contested decisions were discriminatory in that he and his wife were placed at a disadvantage, first, compared with spouses residing separately in Luxembourg, who, in accordance with Article 3(a) of the Law on Income Tax, are assessed to tax jointly (and therefore benefit from a more favourable scale), and second, compared with non-residents who are married and not de facto separated where more than 50% of the earned income of their household is paid in Luxembourg and they both work in Luxembourg, inasmuch as they are treated as resident for tax purposes and are eligible for joint assessment to tax under Article 157a(3) of the Law on Income Tax.

Last Update: 2014-02-06
Usage Frequency: 1
Quality:

Reference:

Swedish

På Irland var marginalsatsen för en ensamstående arbetstagare högre i det mellersta inkomstskiktet än på högre inkomstnivåer, och var för ett par med barn högst i låglöneskiktet, i båda fallen på grund av skattetabellen (Diagram 129).

English

In France, marginal rates tended for the most part to be higher at the top end of the income scale, but were as high in 1993 for a single person around average earnings and for a couple with children at just above the average as at levels well above (Graph 128).

Last Update: 2014-02-06
Usage Frequency: 1
Quality:

Reference:

Swedish

Skillnaden är dessutom på inget sätt likformig inom EU, något som återspeglar de uttalade variationerna i existerande skattetabeller.

English

Since, as noted at the outset, the main focus of concern about the level of labour costs relates to those with relatively few skills who are

Last Update: 2014-02-06
Usage Frequency: 1
Quality:

Reference:

Swedish

Statens utgifter måste garanteras genom en hård beskattning av företagens vinster , och genom direkt inkomstskatt , som skall beräknas enligt en enhetlig och strikt progressiv skattetabell som framför allt beskattar de övre inkomstskikten.

English

State expenditure should by financed by heavy taxation of company profits and by direct income tax based on a single and highly progressive scale weighted chiefly towards higher tax brackets.

Last Update: 2012-03-22
Subject: Social Science
Usage Frequency: 4
Quality:

Reference:

Swedish

Man bör observera att & kappname; är en personlig ekonomihanterare, och som sådan, stöder inte direkt några av Gnucash företagsfunktioner, som skattetabeller, avlöningslistor och uppföljning av gods. Alla skuldkonton eller fordringskonton som hittas i en fil kommer att importeras som respektive skuld - och tillgångskonton.

English

It should be noted that & kappname; is a personal finance manager, and as such, does not directly support any of the business features of GnuCash, such as tax tables, payroll, and tracking of lots. Any Accounts Payable or Receivable accounts found in a file will be imported as Liability or Asset accounts respectively.

Last Update: 2011-10-23
Usage Frequency: 1
Quality:

Reference:
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