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cascade tax

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impuesto en cascada

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Both are consumption taxes and, in terms of provincial taxes, as they are cascade taxes, they are also taxing production.
¿ Deduzco que Linda Arden se ha curado de su incurable mal?scielo-abstract scielo-abstract
22 It is clear from the very essence of the Community system of VAT, which was designed to replace the old systems of cascade taxes with a neutral system, that the tax must always be charged on a taxable amount which includes no VAT.
El intervalo entre inyecciones debe ser de al menos un mesEurLex-2 EurLex-2
Secondly, the levy constitutes, as the Danish Government itself acknowledges, a "cascade" tax on turnover which is collected at each stage of the marketing chain and whose basis of assessment, as in the case of value added tax, is determined by reference to the revenue earned by the undertakings concerned.
Perdiste.AdmíteloEurLex-2 EurLex-2
On the other hand, Article 33 does not prohibit the mere introduction of "cascade" turnover taxes which exhibit characteristics similar to those of the system of value added tax.
Vista la propuesta de Reglamento del Consejo (COMEurLex-2 EurLex-2
The Goods and Services Tax (GST) launched in India on 1 July is a new indirect tax structure which removes the cascading of several taxes on goods and services levied by the central government as well as individual states.
Pero el mañana sólo le llega a aquellos que sobreviven al ahoragv2019 gv2019
On the revenue front, Brazil should replace the current state-level value-added tax (VAT), which is riddled with major distortions, and the federal cascading turnover taxes with a modern dual (federal and state) consumption-type VAT, with a common base and a very small number of rates.
Bien, te quedan $#, y gastas $ProjectSyndicate ProjectSyndicate
The amount of this ‘hidden VAT cost’ may be significant as outsourced services and intra-group transactions suffer a cascading effect of the tax.
Flanco derecho, ya.Media vuelta, yaEurLex-2 EurLex-2
- the fact that the levy is not invoiced separately from the price reflects a choice of accounting method which cannot affect the nature of the tax since, as stated earlier, the levy constitutes a cascade tax which is charged only on the added value and which is ultimately borne by the final consumer (in practical terms the introduction of the levy did not lead to a corresponding increase in prices only because, at the same time as it was introduced, the Danish Government reduced the social expenditure borne by undertakings and, consequently, the costs of production).
Fitzgerald?- Es su almuerzo?EurLex-2 EurLex-2
In connection with the accession of Spain to the European Communities, the Spanish Government has introduced, with effect from 1 January 1986, a new turnover tax system based on value added (Impuesto sobre el Valor Añadido), which replaced the former cascade turnover tax system (Impuesto sobre el Tráfico de las Empresas y Recargos Provinciales).
Mis compañeros encuentran pesadas a sus madres, pero las quierenEurLex-2 EurLex-2
In connection with the accession of Spain to the European Communities, the Spanish Government has introduced, with effect from 1 January 1986, a new turnover tax system based on value added (Impuesto sobre el Valor Añadido), which replaced the former cascade turnover tax system (Impuesto sobre el Tráfico de las Empresas y Recargos Provinciales).
¡ Rayos, me rompí la pierna!EurLex-2 EurLex-2
However, in order to avoid a certain cascade of the tax, when a financial institution acts in the name or for the account of another financial institution, only that other financial institution should pay the tax.
No creo que deba hacer estoEurLex-2 EurLex-2
While VAT represents an important source of revenue for Member States Tax Authorities, businesses suffer the cascading effect.
La fabricación comporta siempre las mismas operaciones que se han realizado tradicionalmente: desuerado del cuajo, puesta en moldes, salazón a mano, en dos fases, con sal gorda seca, con varias vueltas y perforación con agujas largas, para que la aireación de la pasta permita que se desarrolle el penicillium glaucumEurLex-2 EurLex-2
That is particularly true of cascade transactions, where the advance tax ruling or price arrangement concerns the first national transactions, without taking into consideration the next (cross-border) transactions.
Según el artículo # del Reglamento (CE) no #/#, la recuperación se limitará a los # años anteriores al # de marzo deeurlex-diff-2018-06-20 eurlex-diff-2018-06-20
However, some commentators have suggested that the possibility to deduct or refund was granted in order to ensure the competitive neutrality of EU financial and insurance service providers on international financial markets by introducing a possibility to alleviate tax cascading, that is, a non‐recoverable hidden input VAT on purchases of goods and services burdening their cost‐structure.
Insulin Human Winthrop Rapid se presenta en un cartucho sellado dentro de un contenedor de plástico, que es la parte desechable de OptiClik, una pluma de insulinaEurLex-2 EurLex-2
Thus, that VAT, which has been incorporated in the value of the goods or services, artificially increases the VAT on goods and services further downstream of the production or distribution chain, creating the cascade effect (or ‘tax on tax’), which is common in other systems of indirect taxation, and which is precisely what the VAT system should eliminate.
Alice tiene muchos amigoseurlex-diff-2018-06-20 eurlex-diff-2018-06-20
Indeed, he considers that advance tax rulings and price arrangements may have a cross-border dimension even though they relate to purely national transactions, notably in the case of cascade transactions where the advance tax ruling or price arrangement concerns the first national transactions, without consideration of the next (cross-border) transactions.
Trish, mi esposanot-set not-set
This question concerns the working of the internal market, the requirement of harmonisation, the payment of taxes, the so-called cascade effect, and so on. If the Commissionʼs answer to this question is "yes' , it must come up with a clear proposal.
Para la transmisión de las producciones estándares y los datos indicados en el apartado #, los Estados miembros utilizarán sistemas informáticos puestos a disposición por la Comisión (Eurostat) que permitan los intercambios electrónicos de documentos e información entre ésta y los Estados miembrosEuroparl8 Europarl8
Such strategies undermine one of the basic principles of VAT, the cascade payment mechanism designed to ensure that the tax system is self-managing and clearly shares out responsibilities between buyer and seller.
Esta entrada fue modificada mediante el Reglamento (CE) no #/# de la Comisión, con arreglo a lo dispuesto en el artículo #, apartado #, del Reglamento(CE) noEurLex-2 EurLex-2
Meanwhile, with the exception of Managua’s Plan, exports will continue to be charged an archaic municipal income tax, which will continued to be a cascade tax, a technical incoherence that seriously affects the local economy.
En Valencia hay comida y no quiero que gastesParaCrawl Corpus ParaCrawl Corpus
There, merchandise can be acquired without paying the cascade of taxes that a documented purchase brings with it.
Dije que no la queríaParaCrawl Corpus ParaCrawl Corpus
In Costa Rica there is a higher rate of tax evasion of its sales tax, that probably reflects the very imperfect nature of this cascading tax, full of exemptions, which has for some time been a prime candidate for reform.
Para distinguir entre los LMR mencionados en el considerando # y los LMR mencionados en el considerando #, conviene dividir el anexo # en varias partesParaCrawl Corpus ParaCrawl Corpus
Thus, it would be essential to ensure that the system does not suffer cascading effects and to this end, it would be necessary to exclude the tax value of a taxpayer's participations in associated enterprises.
Conmutar autonot-set not-set
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