Direct tax and Directive: Difference between pages

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imported>Doug Williamson
(Updated entry. Source ACT Glossary of terms)
 
imported>Doug Williamson
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A tax which is levied on a taxpayer who is intended to suffer the final burden of paying tax.
''European Union law''.  


Examples include corporation tax and income tax.
An act of European Union (EU) law having indirect effect in relevant member states.
 
The member states affected by the EU Directive are required to implement the directive domestically, but they are free to choose the form and method for doing so.




== See also ==
== See also ==
* [[Her Majesty’s Revenue & Customs]]
* [[Decision]]
* [[Corporation Tax]]
* [[European Union ]]
* [[Income Tax]]
* [[Regulation]]
* [[Tax]]
* [[Secondary legislation]]
* [[Indirect tax]]
* [[Solvency II]]
* [[Inland Revenue]]
* [[Withholding tax]]


[[Category:Accounting,_tax_and_regulation]]
[[Category:Compliance_and_audit]]

Revision as of 15:47, 22 January 2014

European Union law.

An act of European Union (EU) law having indirect effect in relevant member states.

The member states affected by the EU Directive are required to implement the directive domestically, but they are free to choose the form and method for doing so.


See also