Glossary entry

Greek term or phrase:

Αφορολόγητα αποθεματικά για αυτοτελή φορολόγηση

English translation:

Non-taxable reserves and special taxation entailing extinction of tax liability

Added to glossary by Ioanna Daskalopoulou
Mar 25, 2016 14:30
8 yrs ago
8 viewers *
Greek term

Αφορολόγητα αποθεματικά για αυτοτελή φορολόγηση

Greek to English Bus/Financial Finance (general)
Πάλι από Ισολογισμό

Discussion

Peter Close Mar 26, 2016:
Tax-free or tax exempt items are untaxed items. The term does not only apply to goods sold in duty free zones of ports and airports. See: http://www.investopedia.com/terms/t/tax-free.asp For particular information as to how the term ‘tax-free reserves’ applies in Greece, see: https://www.google.co.uk/?gws_rd=ssl#q=tax free reserves gre...

Also, not all tax-free reserves or income in Greece is subject to tax, see: https://www.google.co.uk/?gws_rd=ssl#q="tax free income" res...
Nick Lingris Mar 26, 2016:
I think the preferred term is "untaxed reserves" because (according to the relevant articles, 72, of the law, 4172/2013, http://www.publicrevenue.gr/kpi/static/doc/egkuglioi_n4172/k... ) these are reserves that have not been taxed because they come from tax-exempt profits. The reserves are obviously not exempt from tax. :(

Proposed translations

18 hrs
Selected

Non-taxable reserves and special taxation entailing extinction of tax liability

Αν θέλεις να λεπτολογήσεις (http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:619...

Ή/και πιο συνοπτικά untaxed reserves and independent taxation.

Πάντως, σίγουρα, το "αφορολόγητα" εδώ είναι "Non-taxable"
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4 KudoZ points awarded for this answer. Comment: "Thanks Nadja!!"
33 mins

tax free reserves for separate taxation

See:

https://www.google.co.uk/?gws_rd=ssl#q="tax free reserves fo...


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Note added at 34 mins (2016-03-25 15:05:39 GMT)
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Sorry, that should be, “tax-free reserves for separate taxation”

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+1
6 mins

tax-exempt reserves and independent/separate taxation

tax-exempt reserves and independent/separate taxation

https://www.google.gr/?gws_rd=ssl#q=tax-exempt reserves

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Note added at 7 λεπτά (2016-03-25 14:38:03 GMT)
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https://www.google.gr/?gws_rd=ssl#q=independent taxation

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Note added at 39 λεπτά (2016-03-25 15:10:36 GMT)
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*"for" instead of "and"
Peer comment(s):

agree Nadia-Anastasia Fahmi : Καλημέρα Σπύρο και καλό Σ/Κ! Δες την απάντηση που έδωσα κι εγώ, Σπύρο, γιατί κάτι με ενοχλούσε και το έψαξα λίγο πιο διεξοδικά.
18 hrs
Καλημέρα, Νάντια! Ευχαριστώ και ανταποδίδω! :)
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