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IMPUESTO SUCESIONES [6 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2026-01-08

English

Subject field(s)
  • Social Security and Employment Insurance
  • Taxation
DEF

Transfer of income from higher levels of economic class to those less favoured, by means of fiscal instruments or public measures (inheritance taxes, progressive income tax, income policies, etc.).

CONT

In connection with welfare programs of the government, mention should be made of the fact that various redistributions of income among citizens are accomplished by the form in which the government allocates the burden of the taxes it levies on different groups and classes.

OBS

income redistribution: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

French

Domaine(s)
  • Sécurité sociale et assurance-emploi
  • Fiscalité
DEF

Transfert du revenu des classes de plus haut niveau économique à celles plus favorisées, par le biais des instruments fiscaux ou des mesures à caractère public (impôt sur les successions, progressivité de l'impôt sur le revenu, politique sur les revenus, etc.).

OBS

redistribution du revenu : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial.

Spanish

Campo(s) temático(s)
  • Seguridad social y seguro de desempleo
  • Sistema tributario
DEF

Transferencia de renta de las clases de mayor nivel económico a las menos favorecidas, a través de instrumentos fiscales o medidas de carácter público(impuesto de sucesiones, progresividad en el impuesto sobre la renta, política de rentas, etc.).

OBS

Definición extraída del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2024-04-03

English

Subject field(s)
  • Taxation Law
OBS

imposed by the federal Estate Tax Act, S.C. 1958, c. 29, R.S.C. 1970, c. E-9 until 1971.

French

Domaine(s)
  • Droit fiscal
OBS

imposé par la Loi (fédérale) sur les biens transmis par décès, S.C. 1958, ch. 29, S.R.C. 1970, ch. E-9, jusqu'en 1971.

Spanish

Campo(s) temático(s)
  • Derecho fiscal
Save record 2

Record 3 2004-07-14

English

Subject field(s)
  • Taxation
  • Taxation Law

French

Domaine(s)
  • Fiscalité
  • Droit fiscal
DEF

Droit perçu par les municipalités sur les transmissions de propriétés.

OBS

L'expression « droit de mutation » a été entérinée par le Comité de linguistique de Radio-Canada et le Secrétariat d'État du Canada (1991).

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Derecho fiscal
Save record 3

Record 4 2003-06-12

English

Subject field(s)
  • Law of Estates (common law)
  • Taxation Law
CONT

This class consists of any charge for death duties arising on a death after 1925. ... Until August, 1949, there were three different kinds of death duties: estate duty, succession duty and legacy duty.

OBS

Succession duty and legacy duty were abolished by the Finance Act 1949, s.27. Estate duty was superseded from March 13, 1975, by capital transfer tax.

French

Domaine(s)
  • Droit successoral (common law)
  • Droit fiscal
CONT

Les «death duties» sont des droits perçus par le gouvernement anglais sur les biens des personnes décédées. Il y avait en Angleterre avant le 30 juillet 1949 trois droits différents : 1e «Estate Duty»; 2e «Succession Duty»; 3e «Legacy Duty». Mais le «Succession Duty» et le «Legacy Duty» ont été abolis par le «Finance Act 1949», paragraphe 27 [...]

Spanish

Campo(s) temático(s)
  • Derecho hereditario (common law)
  • Derecho fiscal
Save record 4

Record 5 2002-04-15

English

Subject field(s)
  • Taxation Law
OBS

[A tax] on individuals who inherit bequests of property upon the death of a relative or friend ... They differ only in minor detail from estate taxes that are levied on the dead giver's estate.

OBS

inheritance tax: Expression reproduced from the Glosario Provisional de Términos Jurídicos with the permission of the United Nations Office at Geneva.

French

Domaine(s)
  • Droit fiscal

Spanish

Campo(s) temático(s)
  • Derecho fiscal
OBS

impuesto sobre sucesiones : Expresión reproducida del Glosario Provisional de Términos Jurídicos con la autorización de la Oficina de las Naciones Unidas en Ginebra.

Save record 5

Record 6 2001-08-03

English

Subject field(s)
  • Taxation Law
  • Law of Estates (common law)
  • Law of Succession (civil law)
Key term(s)
  • death and gift tax

French

Domaine(s)
  • Droit fiscal
  • Droit successoral (common law)
  • Droit successoral (droit civil)

Spanish

Campo(s) temático(s)
  • Derecho fiscal
  • Derecho hereditario (common law)
  • Derecho hereditario (derecho civil)
DEF

[Impuesto] que grava ambos tipos de actos jurídicos.

OBS

Gravan las donaciones mortis causa (o sucesiones hereditarias) y las donaciones inter vivos, con tipos generalmente muy progresivos, en función del volumen de lo heredado o donado, y a veces también en función del patrimonio del causahabiente o beneficiario [...]

Save record 6

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