et

lõiv

1

Terminological databases

EKI terminibaas Esterm

ID 698744 Last modified 30.12.2004
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Domain Financial Affairs - Taxation & CustomsEconomics
lõiv preferred
  • maks riigi- või kohtuorgani sooritatud tehingute eest
  • lõiv, riigilõiv - seadusega kehtestatud määras tasumisele kuuluv summa õigustoimingute tegemise, avalduste läbivaatamise ja dokumentide väljastamise eest
  • money which is demanded and collected by the government
lõiv preferred
riigilõiv
levy
Usage examples
  • All the above paragraphs apply, mutatis mutandis, to 'negative expenditure' (levies, forfeited guarantees, reimbursed payments, etc.) that the agency is required to collect on behalf of the Guarantee Section of the EAGGF.
prelevement
Abgabe
vero

EKI terminibaas Esterm

ID 679774 Last modified 30.12.2004
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Domain public financetax law; fiscal law
fee
  • maks riigi- või kohtuorganite poolt sooritatud tehingute eest
  • fees charged by central or local government authorities may seem, prima facie, to share many of the same characteristics as taxes, but they can be distinguished from taxes when they are charged as payments for the supply of particular services by the authorities. The following types of fees, for example, are usually not considered taxes when listing taxes to be included in a double tax treaty, or when defining taxes for some other purpose: -administrative fees (payment for official acts performed upon request, e.g authentications); -court, notarial and other judicial fees; -fees payable for the use of certain facilities; and -concession fees.
lõiv
Usage examples
  • Riiklikud maksud, koormised, lõivud, trahvid ja sundkindlustuse maksed sätestab seadus.
fee
Usage examples
  • Article 139 (2) of the Regulation provides that the amounts of the fees shall be fixed at such a level as to ensure that the revenue in respect thereof is in principle sufficient for the budget of the Office for Harmonization in the Internal Market (trade marks and designs) ('the Office to be balanced.

Word forms

Inflection Type 22e

lõiv lõivud
lõivu lõivude
lõivu lõive ~ lõivusid

Etymology

laensõna
  • lõiv Sõna pole eesti murretes säilinud ja on 1920. aastail kirjakeelde toodud Wiedemanni sõnaraamatust, kuhu see omakorda on üle võetud Heinrich Gösekeni keeleõpetusest (1660)
    • leiga 'viljas makstav maarent, maks, tasu, üür'
    • lēgha 'kokkulepitud tasu'
    • lega 'üür'

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