abzurechnen
Italian translation: soggiacere
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| 11:02 Jan 19, 2013 |
| German to Italian translations [PRO] Bus/Financial - Law: Taxation & Customs / diritto tributario Svizzera | |||||||
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|  Selected response from: Sandra Gallmann Switzerland Local time: 18:32 | ||||||
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| Summary of answers provided | ||||
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| 4 | rendicontare |
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| 4 | conteggiare |
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| 3 | soggiacere |
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| Discussion entries: 1 | |
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Answers
4 mins confidence: 
rendicontare Explanation: . |
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2 hrs confidence:
conteggiare Explanation: cioé includere nel conto -------------------------------------------------- Note added at 7 Stunden (2013-01-19 18:21:35 GMT) -------------------------------------------------- conteggiati insieme ... Reference: http://dizionari.corriere.it/dizionario_italiano/C/conteggia... |
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8 hrs confidence:
soggiacere Explanation: È una tipica formulazione svizzera per "soggiacere a". La conferma viene anche dalla seconda frase del seguente passaggio (jedoch): http://www.steuern.sg.ch/home/sachthemen/verrechnungssteuer/... Ausgeschüttete oder thesaurierte Erträge aus kollektiven Kapitalanlagen sind mit der Verrechnungssteuer abzurechnen (Art. 4 Abs. 1 lit. c VStG). Von der Steuer jedoch ausgenommen sind die in den kollektiven Kapitalanlagen gemäss KAG erzielten Kapitalgewinne und Erträge aus direktem Grundbesitz sowie die durch die Anleger geleisteten Kapitaleinzahlungen, sofern sie über gesonderte Coupons ausgerichtet werden (Art. 5 Abs. 1 lit. b VStG). La conferma viene inoltre dall'art. 4 della Legge federale sull'imposta preventiva sull'oggetto di tale imposta (mi pare che il tuo caso rientri nella lett. c): http://www.admin.ch/ch/i/rs/642_21/a4.html Buon lavoro! |
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