A government imposed levy on the wealth or assets gained by an individual, firm, or corporation for the purpose of raising revenue to pay for services or improvements for the general public benefit.(Source: EFP / RHW)
Pokud se neupraví daně z kapitálu, srovnatelná ztráta postihne držitele domácích akcií.
If taxes on capital are not adjusted, holders of domestic stocks suffer a comparable loss.
Podle nich nemůže být daň z kapitálu uložena dvakrát ze stejné operace.
Having regard to Council Regulation (EC) No #/# of # December # on common rules for imports and repealing Regulation (EC) No #/#, and in particular Article # thereofEurLex-2 EurLex-2
Dále musí existovat dary, ze kterých byla sražena daň z kapitálových příjmů.
Additionally, no company can be granted a national or regional broadcasting licence for either radio or television if it already has (Harcourt and Verhulst):EurLex-2 EurLex-2