basis of tax assessment

Provisions of Article 22, third paragraph shall begin to be used for property tax assessment for 1996.

a the assessment and collection of tax, and the recovery and enforcement of tax claims, and

51 As used in this Agreement "levy" shall mean the definitive or final legal assessment or collection of a duty or tax.

The value of a point or a square meter of surface for the purposes of property tax assessment in accordance with items 1 and 2 of Article 156 of the Law on Citizens' Taxes (Official Gazette of the Socialist Republic of Slovenia, nos. 36/88, 8/89 and Official Gazette of the Republic of Slovenia, nos. 48/90, 7/93) is to be revaluated using the retail price index, determined by the Statistical Office of the Republic of Slovenia for the period of the first nine months of the year before the year in which (or for which) the tax is being assessed, in comparison with the same period of the previous year.

a) Unless foreign tax credit is to be allowed under sub-paragraph b), there shall be exempted from the assessment basis of the German tax any item of income arising in the Republic of Slovenia and any item of capital situated within the Republic of Slovenia which, according to this Agreement, may be taxed in the Republic of Slovenia.

Own resources accruing from value added tax shall be calculated and checked as though the Aland Islands were included in the territorial scope of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes Common system of value added tax: uniform basis of assessment.

Such property shall, for the assessment of such duty, be considered as being in the State of domicile for tax purposes, subject to the rights of third States and to the possible application of provisions of international conventions on double taxation.

Movable property belonging to persons referred to in the preceding paragraph and situated in the territory of the country where they are staying shall be exempt from death duties in that country; such property shall, for the assessment of such duty, be considered as being in the country of domicile for tax purposes, subject to the rights of third countries and to the possible application of provisions of international conventions on double taxation.

Council Directive 77/799/EEC of 19 December 1977 concerning mutual assistance by the competent authorities of the Member States in the field of direct taxation, certain excise duties and taxation of insurance premiums(3) established the ground rules for administrative cooperation and the exchange of information between Member States in order to detect and prevent tax evasion and tax fraud and to enable Member States to carry out a correct tax assessment.

shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing of the tax assessment.

may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings;

The contributions from the Contracting Parties which are Member States of the EU shall be calculated on the basis of the value added tax assessment base pursuant to the second sentence of Article 119(1) of the Schengen Convention after deducting the contributions from Iceland and Norway.

may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment,

The final assessment by the authorities can take up to three years after submitting the tax return.

During the tax year 2001 to 2002 (which is the assessment year 2002 to 2003), the actual rate of export income (i.e. the percentage of export income eligible for the tax exemption) being exempted from income tax was 70 %.

in respect of tax chargeable for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the notice is given.

in respect of tax chargeable for any year of assessment beginning on or after 1 January in the second calendar year following the year in which the Agreement enters into force.

Having regard to Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonization of the laws of the Member States relating to turnover taxes - Common system of value added tax (uniform basis of assessment), and particular Article 17 (4) thereof,

Such information shall include information that is foreseeably relevant to the determination, assessment, enforcement, recovery or collection of such taxes, with respect to persons liable to such taxes, or to the investigation or prosecution of tax matters in relation to such persons.

Such exemptions shall not have any effect on own resources for which the basis of assessment will have to be re-established in accordance with Council Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax *.

Such an exemption shall not have any effect on own resources for which the basis of assessment will have to be re-established in accordance with Council Regulation (EEC, Euratom) No 1553/89 on the definitive uniform arrangements for the collection of own resources accruing from value added tax fn.

Whereas the sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - Common system of value added tax: uniform basis of assessment(2), as last amended by Directive 1999/59/EC(3), specifies the notions of taxable person, of non-taxable person and of exempt activity;

the identification number allocated to the party responsible for providing information in accordance with Article 22(1)(c) of the Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment(7), in the version given in Article 28h thereof;

in case of evasion of the payment of taxes on products (e. g. the payment of taxes is compulsory but there is no tax assessment), the estimate of taxes on products should therefore be lowered;

The system does not impute missing taxes not evidenced by tax assessments.

shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing the tax assessment.

shall in no circumstances be used other than for taxation purposes or in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or in relation to, the making or reviewing of the tax assessment.

differences in timing, e. g. payments may relate to tax assessments of several years;

The contributions from the Contracting Parties which are Member States of the EU shall be calculated on the basis of the value added tax assessment base pursuant to the second sentence of Article 119(1) of the Schengen Convention after deducting the contributions from Iceland and Norway.

may be made available only to the persons directly involved in the assessment of the tax or in the administrative control of this assessment,

The final assessment by the authorities can take up to three years after submitting the tax return.

During the tax year 2001 to 2002 (which is the assessment year 2002 to 2003), the actual rate of export income (i.e. the percentage of export income eligible for the tax exemption) being exempted from income tax was 70 %.

The final assessment by the authorities can take up to three years following the submission of the tax return.

Such information may be used for the purpose of establishing the assessment base or the collection or administrative control of tax for the purpose of establishing the assessment base.

Taxes evidenced by tax assessments but which are never paid (for instance, because of bankruptcy) are treated as if they had been paid;

may be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises no objection,

may in addition be made known only in connection with judicial proceedings or administrative proceedings involving sanctions undertaken with a view to, or relating to, the making or reviewing the tax assessment and only to persons who are directly involved in such proceedings; such information may, however, be disclosed during public hearings or in judgements if the competent authority of the Member State supplying the information raises no objection,

Taxes (and subsidies) on products are usually estimated by product by applying the official tax (subsidy) rates to the various flows.Afterwards an analysis should be made of the differences with the tax assessments or the amounts actually paid.

`Taxes evidenced by tax assessments but which are never paid (for instance, because of bankruptcy) are treated as if they had been paid; there are two eventualities:

`Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc. or the amounts actually paid (see point 4.27).`

Taxes and subsidies on products are the amounts due for payment only when evidenced by tax assessments, declarations, etc, or the amounts actually paid (see paragraph 4. 27).

uniform basis of assessment (4), as regards the determination of the person liable for payment of the tax, create serious problems for business and, in particular, for the smallest businesses.

Member States, when making an assessment of the possession of stable and regular resources may take into account factors such as contributions to the pension system and fulfilment of tax obligations.

Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes - common system of value added tax: uniform basis of assessment (OJ L 145, 13.6.1977, p. 1).';

Article 3 of Decision 85/257/EEC, Euratom shall continue to apply to the calculation and adjustment of revenue accruing from the application of rates to the uncapped uniform assessment basis for value added tax in 1987 and earlier years.

uniform basis of assessment (1), progressively introduces a Community system of taxation applicable inter alia to works of art. Measures confined to the tax field are not sufficient to guarantee the harmonious functioning of the art market.