non-resident income tax oor Spaans
non-resident income tax
Vertalings in die woordeboek Engels - Spaans
impuesto de no residente
impuesto de permanencia
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· Analysis and preparation of the "Non Resident" Income Tax return.
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5 Article 10(1) of the Law on non-residents’ income tax is worded as follows:
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(b) to inform the tax authorities of operations carried out in Spain in accordance with the provisions of the legislation governing personal income tax, corporation tax and non-residents’ income tax.’
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Under Netherlands law, he was regarded during that period as non-resident for income tax purposes.
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Secondly, the Member State submits that the Commission wrongly relied, in support of its action, on two provisions of Spanish law, namely, Article 10 of the Law on non-residents’ income tax and Article 47 of the Law on general taxation.
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(a) to withhold or pay in advance and transfer the amount to the treasury for operations carried out in Spain in accordance with the conditions laid down in the legislation governing personal income tax, corporation tax and non-residents’ income tax;
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(b) non-residents subject to income tax in respect of salaried occupational activities carried out in the Netherlands,
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(b) non-residents subject to income tax in respect of salaried occupational activities carried out in the Netherlands.
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9 Resident taxpayers are subject to tax on their entire income and non-resident taxpayers are subject to tax only on income received in the Netherlands.
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(Freedom of establishment – Article 43 EC – Direct taxation – Non-residents’ tax regime – Tax deduction – Discrimination – Income tax system which permits taxpayers to choose between the residents’ and non-residents’ tax regimes)
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(b) non-residents subject to income tax on salaried occupational activities carried out in the Netherlands, who are not yet 65.’
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Through the non-resident tax scheme, income earned in countries other than Spain will not be subject to personal income tax.
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4 a tax on the income of non-residents, referred to as tax on non-residents.
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There are currently more than one million non-resident property owners in Spain and to tackle this booming market the Spanish Parliament passed the Non Residents Income Tax Act (Ley 41/1998, the new Act from now on). According to the new Act and the Self-Assessment regime, non-residents receiving any income or owning any assets in Spain must file a return every year, including all Spanish taxable income calculated according to certain rules.
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4 The AOW provides for a general old-age pension scheme for the benefit of Netherlands residents and non-residents subject to income tax.
Desilusionó a #. # millones de personas y a varias ex esposasEurLex-2 EurLex-2
In terms of taxing non-residents, each country could provide that a non-resident is taxed on income from doing business in the country only if the non-resident has a permanent establishment in the country (virtually all countries already have such rules
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In terms of taxing non-residents, each country could provide that a non‐resident is taxed on income from doing business in the country only if the non‐resident has a permanent establishment in the country (virtually all countries already have such rules).
Por lo tanto, la decisión adjunta concluye que es probable que la concentración notificada obstaculice perceptiblemente la competencia efectiva, en especial a consecuencia de la creación de una posición dominante, y parece incompatible con el mercado común y con el funcionamiento del Acuerdo del EEE por lo que se refiere a cada uno de los tres mercados de referenciaUN-2 UN-2
5 Article 15(1) and (2) of the CIRS states that individuals who reside in Portuguese territory are taxed on their entire income, including income obtained abroad, whereas non-residents are taxed only on income obtained in Portuguese territory.
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Rather, its allegation is essentially that non-residents’ income from interest is taxed more heavily than is residents’ income from interest.
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"(1) Tax rules which apply to residents and non-residents different conditions regarding income tax may fall within the scope of Article 48 of the EC Treaty.
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(Freedom of movement for workers — Equal treatment of residents and non-residents — Income tax — Worker who did not receive, on an annual basis, all or almost all of his taxable income in the Member State where he was employed but did not reside — Personal and family circumstances of the worker concerned — Deduction of mortgage interest related to a personal dwelling during part of a tax year during which the worker received all or almost all of his taxable income in the Member State of employment — Worker moving to a non-Member State during that year)
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(Article 39 EC - Income tax payable by non residents - Calculation of tax rate - Properties in another Member State - Negative rental income not taken into account)
Asunto T-#/# P: Auto del Tribunal de Primera Instancia de # de septiembre de #- Van Neyghem/Comisión (Recurso de casación- Función Pública- Desestimación del recurso en primera instancia- Selección- Concurso general- No admisión a la prueba oral- Recurso de casación manifiestamente infundadoEurLex-2 EurLex-2
(Article 39 EC – Income tax payable by non‐residents – Calculation of tax rate – Properties in another Member State – Negative rental income not taken into account)
Si el licenciante también es proveedor de productos en el mercado de referencia, también hay que tener en cuenta sus ventas en el mercado de productos de referenciaEurLex-2 EurLex-2
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