TERMIUM Plus®

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IMPUESTO MAXIMO [1 record]

Record 1 2014-10-24

English

Subject field(s)
  • Environmental Law
  • Environmental Management
CONT

The principal aid, however, is the so-called ... tax ceiling scheme, which at present limits the burden of the pollution charge to 2.5% of the value added by the industry concerned, while the State pays the Agency the balance of the charge.

French

Domaine(s)
  • Droit environnemental
  • Gestion environnementale
DEF

Limite qui fixe automatiquement à un certain seuil la redevance que devrait normalement payer un pollueur.

OBS

écrêter : niveler en supprimant ce qui est au sommet, ce qui est très élevé par rapport à la moyenne.

Spanish

Campo(s) temático(s)
  • Derecho ambiental
  • Gestión del medio ambiente
CONT

El impuesto sobre ciertos productos químicos utilizados como materias primas se diferencia de un impuesto sobre las ventas o un impuesto sobre el consumo aplicado con fines fiscales generales [...] Se trata de un impuesto sobre la contaminación o la contaminación potencial [...] El nivel del impuesto del 5 por ciento es apreciablemente superior al del impuesto máximo permitido con arreglo a las disposiciones relativas al impuesto sobre ciertos productos químicos.

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