Glossary entry (derived from question below)
Swedish term or phrase:
uttagsbeskattning
English translation:
exit tax
Added to glossary by
Helen Johnson
This question was closed without grading. Reason: No acceptable answer
Apr 28, 2005 09:54
19 yrs ago
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Swedish term
United Kingdom
Taught MA translation at Uni of Surrey
Native in: English 
Works in: Swedish to English, Danish to English, Norwegian to English
uttagsbeskattning
Swedish to English
Bus/Financial
Law: Taxation & Customs
Swedish tax laws
Swedish tax laws. I know that 'uttag' is 'withdrawal', but 'beskattning' is taxation assessment/appraisal. Does anyone know whether this is usually referred to as 'withdrawal tax' (as seen on Google), or is there another phrase such as 'withdrawal tax assessment/appraisal' to cover the full meaning of 'beskattning' as given in FARS?
Thanks in advance,
Helen
Thanks in advance,
Helen
Proposed translations
(English)
| 4 | self-supply taxation (of own consumption); shortfall assessment {on the substituted market value} |
Adrian MM. (X)
|
Change log
Aug 17, 2012 10:56: Helen Johnson Created KOG entry
Proposed translations
1951 days
self-supply taxation (of own consumption); shortfall assessment {on the substituted market value}
Better late than never.
May be self-supply VAT, but not if chargeable on an underprisoverlåtelse: transfer of property at an undervalue.
See also Sharkey vs. Wernher (1955), the leading Eng. tax case of stud horses 'appropriated' out of stock to racing stables. The market value was substituted, as the Swedish Skatteverket seems to do. But the marginal cost may be in other cases, such as where a restaurant owner takes restaurant food and cooks it for his or her family.
May be self-supply VAT, but not if chargeable on an underprisoverlåtelse: transfer of property at an undervalue.
See also Sharkey vs. Wernher (1955), the leading Eng. tax case of stud horses 'appropriated' out of stock to racing stables. The market value was substituted, as the Swedish Skatteverket seems to do. But the marginal cost may be in other cases, such as where a restaurant owner takes restaurant food and cooks it for his or her family.
Example sentence:
Uttagsbeskattning är ett ord som ofta hörs när skattekonsulter och revisorer talar. Men, vad är egentligen uttagsbeskattning?
Reference:
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