et

kumulatiivne mitmeastmeline maksusüsteem

1

Terminological databases

EKI terminibaas Esterm

ID 694645 Last modified 30.12.2004
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Domain European Union - European CommunitiestaxationFinancial Affairs - Taxation - Customs
cumulative multistage tax system preferred
  • kumulatiivne - kuhjuv, kuhjunud
  • cumulative multistage tax - tax is levied on the gross turnover in each stage of production and distribution or the provision of services
  • tax system; tax regime - the law and practice relating to taxation in a particular country or group of countries
  • multi-stage taxation - an indirect tax applied to the same goods at successive stages of production and distribution, without any offset for tax paid at an earlier stage
cumulative multistage tax system preferred
Usage examples
  • Member States which levy a turnover tax calculated on a cumulative multi-stage tax system may, in the case of internal taxation imposed by them on imported products or of repayments allowed by them on exported products, establish average rates for products or groups of products, provided that there is no infringement of the principles laid down in Articles 95 and 96.

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