GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:54 Apr 28, 2005 |
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Swedish to English translations [PRO] Bus/Financial - Law: Taxation & Customs / Swedish tax laws | |||||||
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Summary of answers provided | ||||
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4 | self-supply taxation (of own consumption); shortfall assessment {on the substituted market value} |
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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):
Reference: http://www.skatter.se/index.php?q=node/2252 |
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