검색어: overskydende skat (덴마크어 - 영어)

overskydende skat
payment

overskydende
in excess

overskydende del
surplus line

tilbageholdelse af overskydende skat
tax refund withholding;

overskydende sikkerhed
excess collateral

overskydende produktion?
because there is a surplus?

useskadesforsikring (2431)tærskelpris (2451) udbetaling af overskydende skat
usetax (2446)tax rebate (2446) uniform basis of assessment tax reduction

use monetær union (2406) udbetaling af overskydende skat valutaveksling
nt1 emigration nt2 brain drain nt1 enforced migration

hvis beløbet for fritagelsen overstiger ansøgerens skyldige skat, kan det overskydende beløb overføres til efterfølgende skatteår.
if the claimant’s tax liability is less than the amount of credit claimed, the excess amount can be carried forward to subsequent tax years.

den omstændighed, at der efter luxembourgsk ret består eüßklageadgang, hvorefter midlertidigt hjemmehørende skattepligtige personer kan anmode skattemyndighederne om at få tilbagebetalt overskydende skat, kan ikke under alle omstændigheder råde bod på diskriminerende følger af anvendelsen af de omtvistede nationale bestemmelser.
in the present case, the luxembourg government did not amend articles 145(1) and 154(6) of the lir in order to eliminate their incompatibility, evident from the judgment in biehl, with community law, nor has it demonstrated the existence of a clear and specific national provision conferring on temporary residents, as does the national legislation in point on permanent residents, entitlement to repayment of excess amounts of tax.

4) artikel 48 er til hinder for, at denne arbejdstager afskæres fra muligheden for tilbagebetaling af overskydende skat ved årets udgang, såfremt en arbejdstager, der er bosat på det nationale område, har denne ret.«
advocate general tesauro delivered his opinion at the sitting of the fifth chamber on 22 november 1994.

hertil bemærkes, at de særlige forhold, der gør sig gældende for midlertidigt hjemmehørende, ikke kan begrunde, at denne gruppe af skattepligtige afskæres fra at få skat tilbagebetalt, bortset fra gennem den særlige ovenfor nævnte klageadgang, mens overskydende skat uden videre tilbagebetales personer med fast bopæl.
declare that, by maintaining in force provisions under which the excess amounts of tax deducted from the wages or salaries of employees who are nationals of a member state are not repayable if the employee resided in luxembourg or occupied a salaried position there for part of the year only, luxembourg has failed to fulfil its obligations under article 48(2) of the treaty and under article 7(2) of council regulation 1612/68 of 15 october 1968 on free movement for workers within the community;

en stats traktatbrud — artikel 48, stk 2, i traktaten og artikel 7, stk 2, i rådets forordning (eØf) nr. 1612/68 om arbejdskraftens frie bevægelighed inden for fællesskabet—indkomstskat—tilbagebetaling af overskydende skat som led i et kildeskattesystem —
the court cannot accept the applicants' contentions that the sales of cheap brushes from china represented half of blackspur's turnover and that the loss of this commercial outlet was the principal cause of the poor financial results