uttagsbeskattning

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Swedish term or phrase:uttagsbeskattning
English translation:exit tax
Entered by: Helen Johnson

09:54 Apr 28, 2005
This question was closed without grading. Reason: No acceptable answer

Swedish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Swedish tax laws
Swedish term or phrase: uttagsbeskattning
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
Helen Johnson
United Kingdom
Local time: 10:59


Summary of answers provided
4self-supply taxation (of own consumption); shortfall assessment {on the substituted market value}
xxxAdrian MM.


  

Answers


1951 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
self-supply taxation (of own consumption); shortfall assessment {on the substituted market value}


Explanation:
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.



Example sentence(s):
  • Uttagsbeskattning är ett ord som ofta hörs när skattekonsulter och revisorer talar. Men, vad är egentligen uttagsbeskattning?

    Reference: http://www.skatter.se/index.php?q=node/2252
xxxAdrian MM.
Local time: 11:59
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 77
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