GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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14:54 Jan 26, 2009 |
German to English translations [PRO] Law/Patents - Law: Taxation & Customs / Foreign trade/export controls | |||||||
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| Selected response from: Derek Gill Franßen Germany Local time: 22:53 | ||||||
Grading comment
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Summary of answers provided | ||||
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3 +5 | resident vs. non-resident |
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3 +1 | (party) local v. foreign to the area |
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Discussion entries: 1 | |
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(party) local v. foreign to the area Explanation: ...would be my initial take on it. -------------------------------------------------- Note added at 9 mins (2009-01-26 15:03:33 GMT) -------------------------------------------------- I understand it to mean the purchase of goods, which are made or produced by a local party and which do not enter into the economic area, from a party located outside of the econmoic area. |
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resident vs. non-resident Explanation: Ein gebietsansässiger Steuerpflichtiger, dessen Ehegatte im selben Mitgliedstaat wohnt und dort ausschließlich steuerfreie Einkünfte erzielt, befindet sich nämlich objektiv in der gleichen Situation wie ein gebietsansässiger Steuerpflichtiger, dessen Ehegatte in einem anderen Mitgliedstaat wohnt und dort ausschließlich steuerfreie Einkünfte erzielt, denn in beiden Fällen stammen die steuerpflichtigen Einkünfte des Haushalts aus der Tätigkeit nur eines Ehegatten, und in beiden Fällen handelt es sich dabei um den gebietsansässigen Steuerpflichtigen. A resident taxpayer whose spouse is resident in the same Member State and receives there only income not subject to tax is objectively in the same situation as a resident taxpayer whose spouse is resident in another Member State and receives there only income not subject to tax because, in both cases, the household’s taxable income is derived from the professional activity of only one of the spouses and, in both cases, that spouse is the resident taxpayer. http://tinyurl.com/bgl2nf |
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Notes to answerer
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