검색어: kapitalindkomstskat (덴마크어 - 영어)

indkomst-,selskabs-og kapitalindkomstskat-pct.af indtægter
income,profit,and capital gains taxes-% of current revenue

indkomst-,selskabs-og kapitalindkomstskat-pct.af samlede skatteindtægter
income,profit,and capital gains taxes-% of total taxes

for så vidt kapitalindkomstskat i den anden kontraherende stat opkræves gennem (kilde)skat, påvirkes retten til at foretage denne opkrævning ikke.«
if, in the other contracting state, the tax payable on investment income is recovered by way of deduction (at source), the right to make the deduction shall not be affected.’

den bemærkede dernæst, at en sådan lovgivning, som begrænser skattegodtgørelsen til udbytte udloddet af selskaber, der er hjemmehørende i tyskland, stiller personer, der er fuldt skattepligtige i tyskland, og som modtager udbytte fra selskaber med hjemsted i andre medlemsstater, mindre fordelagtigt. disse personer bliver nemlig beskattet uden at få ret til at modregne kapitalindkomstskatten i den selskabsskat, som disse selskaber er skyldige i den stat, hvor de er hjemmehørende.
after finding that the dierence in treatment thereby introduced between resident subsidiaries which is based on the place where their parent company has its seat makes it less attractive for companies established in other member states to exercise freedom of establishment, the court pointed out that a national measure restricting freedom of establishment may nevertheless be justied where it specically targets wholly articial arrangements which do not reect economic reality and are designed to circumvent a member state’s legislation.