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1 General Commissioners
General Commissioners (BE) TAX Berufungsinstanz f in Steuersachen, bevollmächtigte Instanz f für SteuersachenEnglisch-Deutsch Fachwörterbuch der Wirtschaft > General Commissioners
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2 General Commissioners
орг.гос. фин., юр., брит. Общие уполномоченные* (совет должностных лиц, уполномоченных рассматривать конкретные споры, связанные с применением налогового законодательства и начислением налогов)See:* * *уполномоченные по общим вопросам/общие уполномоченныеорган, состоящий из местных бизнесменов, которых назначает Лорд-канцлер/председатель палаты лордов, и одного из отделений Верховного суда, к которым стекаются претензии, связанные с обложением подоходным налогом, налогом на корпорации и на увеличение рыночной стоимости капитала -
3 GENERAL COMMISSIONERS
(уполномоченные по общим вопросам) Местный орган, работающий на добровольных началах, бесплатно, в который входят авторитетные люди, назначаемые Лордом-канцлером, председателем Палаты лордов или в Шотландии-министром по делам Шотландии. К ним стекаются претензии, связанные с обложением подоходным налогом, налогом на корпорации и на увеличение рыночной стоимости капитала. Уполномоченные по общим вопросам могут назначать своего собственного служащего, который часто является юристом и может консультировать их по процедурным и юридическим вопросам. Сравни: Special Commissioners (уполномоченные по особым вопросам).Финансы: англо-русский толковый словарь > GENERAL COMMISSIONERS
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4 general commissioners
Налоги: Уполномоченные по общим вопросам (консультативный орган по налоговым вопросам, работающих на общественных началах) -
5 General Commissioners
Fina body of unpaid individuals appointed by the Lord Chancellor in England, Wales, and Northern Ireland and the Secretary of State for Scotland in Scotland, to hear appeals on tax matters -
6 General Commissioners of Taxes
Деловая лексика: Главное налоговое управление (Великобритания)Универсальный англо-русский словарь > General Commissioners of Taxes
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7 Special Commissioners
орг.гос. фин., юр., брит. Специальные уполномоченные* (совет должностных лиц, назначаемых лорд-канцлером; специализируются в основном на рассмотрении спорных вопросов налогообложения, а не конкретных случаев)See:* * *орган, состоящий из гражданских служащих, которые являются юристами, специализирующимися на налогах, и назначаются Лорд-канцлером для рассмотрения протестов при начислении подоходных налогов, корпорационных налогов и налогов на реализованный прирост капитала -
8 Tax Commissioners
орг.гос. фин., юр., брит. Налоговые уполномоченные* (совет должностных лиц, уполномоченных рассматривать спорные вопросы налогообложения и конкретные жалобы налогоплательщиков на неправильное толкование и применение законодательства)See: -
9 special commissioners
уполномоченные по особым вопросам
Орган, состоящий из гражданских служащих, которые являются юристами, специализирующимися на налогах, и назначаются Лордом-канцлером для рассмотрения протестов при начислении подоходных налогов, корпорационных налогов и налогов на реализованный прирост рыночной стоимости капитала. Налогоплательщик при подаче апелляции имеет право выбора: он может обратиться к Уполномоченным по особым вопросам, а не к Уполномоченным по общим вопросам (General Commissioners), особенно когда речь вдет не просто о фактах, а о юридических тонкостях.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > special commissioners
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10 SPECIAL COMMISSIONERS
(Уполномоченные по особым вопросам) Орган, состоящий из гражданских служащих, которые являются юристами, специализирующимися на налогах, и назначаются Лордом-канцлером для рассмотрения протестов при начислении подоходных налогов, корпорационных налогов и налогов на реализованный прирост рыночной стоимости капитала. Налогоплательщик при подаче апелляции имеет право выбора: он может обратиться к Уполномоченным по особым вопросам, а не к Уполномоченным по общим вопросам (General Commissioners), особенно когда речь вдет не просто о фактах, а о юридических тонкостях.Финансы: англо-русский толковый словарь > SPECIAL COMMISSIONERS
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11 commissioner
сущ.1) упр. член комиссииSee:commission 1. 4), Commissioners of the Electoral Commission, National Association of Regulatory Utility Commissioners, Tax Commissioners2) гос. упр. уполномоченныйjury commissioner — государственный служащий, ответственный за формирование состава присяжных
Syn:See:commission 2. 1), Commissioner of Public Debt, High Commissioner, Health Service Commissioner, Special Commissioners, General Commissioners, Local Commissioner, National Conference of Commissioners on Uniform State Laws, Office of the Civil Service Commissioners, Parliamentary Commissioner for Administration, insurance commissioner, ombudsman, Commissioners of Customs and Excise3) гос. упр. комиссар (чиновник в правоохранительных органах, напр., в полиции или таможенной службе)See:4) юр., амер. мировой судья
* * *
1) специальный уполномоченный, комиссар; 2) член комиссии. -
12 Ramsden, Jesse
SUBJECT AREA: Mechanical, pneumatic and hydraulic engineering[br]b. 6 October 1735 (?) Halifax, Yorkshire, Englandd. 5 November 1800 Brighton, Sussex, England[br]English instrument-maker who developed machines for accurately measuring angular and linear scales.[br]Jesse Ramsden was the son of an innkeeper but received a good general education: after attending the free school at Halifax, he was sent at the age of 12 to his uncle for further study, particularly in mathematics. At the age of 16 he was apprenticed to a cloth-worker in Halifax and on completion of the apprenticeship in 1755 he moved to London to work as a clerk in a cloth warehouse. In 1758 he became an apprentice in the workshop of a London mathematical instrument-maker named Burton. He quickly gained the skill, particularly in engraving, and by 1762 he was able to set up on his own account. He married in 1765 or 1766 the youngest daughter of the optician John Dollond FRS (1706– 61) and received a share of Dollond's patent for making achromatic lenses.Ramsden's experience and reputation increased rapidly and he was generally regarded as the leading instrument-maker of his time. He opened a shop in the Haymarket and transferred to Piccadilly in 1775. His staff increased to about sixty workers and apprentices, and by 1789 he had constructed nearly 1,000 sextants as well as theodolites, micrometers, balances, barometers, quadrants and other instruments.One of Ramsden's most important contributions to precision measurement was his development of machines for obtaining accurate division of angular and linear scales. For this work he received a premium from the Commissioners of the Board of Longitude, who published his descriptions of the machines. For the trigonometrical survey of Great Britain, initiated by General William Roy FRS (1726–90) and continued by the Board of Ordnance, Ramsden supplied a 3 ft (91 cm) theodolite and steel measuring chains, and was also engaged to check the glass tubes used to measure the fundamental base line.[br]Principal Honours and DistinctionsFRS 1786; Royal Society Copley Medal 1795. Member, Imperial Academy of St Petersburg 1794. Member, Smeatonian Society of Civil Engineers 1793.Bibliography1774, Description of a New Universal Equatorial Instrument, London; repub. 1791. 1777, Description of an Engine for Dividing Mathematical Instruments, London. 1779, Description of an Engine for Dividing Straight Lines on MathematicalInstruments, London.1779, "Description of two new micrometers", Philosophical Transactions of the Royal Society 69:419–31.1782, "A new construction of eyeglasses for such telescopes as may be applied to mathematical instruments", Philosophical Transactions of the Royal Society 73:94–99.Further ReadingR.S.Woodbury, 1961, History of the Lathe to 1850, Cleveland, Ohio; W.Steeds, 1969, A History of Machine Tools 1700–1910, Oxford (both provide a brief description of Ramsden's dividing machines).RTS -
13 Appeal Cases
сокр. AC юр., брит. "Обжалованные судебные прецеденты"* (серийное издание текстов судебных прецедентов, в котором судебные прецеденты упорядочены по темам и хронологии и каждому судебному прецеденту присвоен номер)See:Anisminic Ltd v Foreign Compensation Commission, Madzimbamuto v Lardner-Burke, Allen v Gulf Oil Refining, Nairin v University of St Andrews, Manchester Corporation v Farnworth, Liversidge v Anderson, Secretary of State for Defense v Guardian Newspaper Ltd, Ridge v Baldwin, Alfred Crompton Amusement Machines Ltd v Customs and Excise Commissioners, Attorney-General v De Keyser's Royal Hotel, Albert v Lavin, Central Control Board v Cannon Brewery Co Ltd, Burmah Oil v Lord Advocate, precedent, common law -
14 excise
1. сущ.гос. фин. акциз, акцизный сбор [налог\] (косвенный налог на продажу некоторых товаров и услуг, обычно на продажу специфических товаров, таких как алкогольные напитки, сигареты, предметы роскоши, бензин и т. п.)Syn:See:indirect tax, luxury tax, sin tax, car tax, Air Passenger Duty, alcohol tax, entertainment tax, betting duty, beverage tax, bonded warehouse, commodity tax, Commissioners of Customs and Excise, indirect taxation, success tax, weight tax, selective sales tax, general sales tax2. гл.гос. фин. облагать акцизом [акцизным сбором\], взимать акциз [акцизный сбор\]* * * -
15 royal prerogative
пол., юр., брит. королевская прерогатива ( исключительное право королевской власти)royal prerogative to appoint the members of the government — королевская прерогатива назначать членов правительства
royal prerogative to appoint the Prime Minister — королевская прерогатива назначать премьер-министра
royal prerogative to grant or refuse the Royal Assent — королевская прерогатива дать королевскую санкцию или отказать в ней
Syn:See:Case of Proclamations, Attorney-General v De Keyser's Royal Hotel, order in council, royal proclamation, Coke's King's Bench Reports, Office of the Civil Service Commissioners, constitutional convention, royal prerogative, royal prerogative to appoint the Prime Minister, royal prerogative to appoint the members of the government, royal assent, royal prerogative to summon Parliament, royal prerogative to dissolve Parliament, Crown Proceedings Act 1947, monarch, prime minister, constitutional convention, Act of Settlement 1700 -
16 Treasury
['treʒərɪ]Казначе́йство, Министе́рство фина́нсов (занимается разработкой финансово-экономической политики; официально возглавляется премьер-министром [ Prime Minister] в качестве первого лорда казначейства [ First Lord of the Treasury]; фактическим главой является министр финансов [ Chancellor of the Exchequer]; в числе руководителей министерства генеральный казначей [ Paymaster General], главный секретарь Министерства финансов [Chief Secretary to the Treasury], финансовый секретарь Министерства финансов [Financial Secretary to the Treasury], парламентский секретарь [ parliamentary secretary] и 5 лордов-уполномоченных [Lord Commissioners])English-Russian Great Britain dictionary (Великобритания. Лингвострановедческий словарь) > Treasury
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17 commission
1. n доверенность, полномочиеin commission — имеющий полномочия; уполномоченный
2. n заказthe commission for the new theatre was given to a well-known architect — проект нового театра был заказан известному архитектору
3. n ком. поручение4. n комиссионное вознаграждение, комиссионные5. n комиссия, комитетcommission of inquiry — комиссия по расследованию, следственная комиссия
permanent commission — постоянная комиссия, постоянный комитет
6. n офицерское звание7. n присвоение офицерского звания8. n документ, патент офицера9. n патент, выдаваемый мировому судье при назначении его на должность10. n совершение проступкаa ship in commission — судно, готовое к плаванию
intentional commission — намеренное, умышленное совершение
11. v уполномочивать; поручать12. v назначать на должность13. v присвоить офицерское звание14. v заказывать15. v мор. подготавливать к плаваниюship in commission — судно, готовое к плаванию
16. v мор. укомплектовывать личным составом17. v мор. передавать под командованиеСинонимический ряд:1. committee (noun) agency; board; commissioners; committee; council; delegation; deputation; legation; representatives2. duty (noun) duty; function; obligation; responsibility; trust; work3. entrustment (noun) assignment; authorizing; commitment; deputizing; empowering; entrusting; entrustment; sending4. office (noun) errand; mission; office; position; rank; task5. order (noun) authorisation; authorization; command; dictate; direction; injunction; license; order; ordinance; permission6. performance (noun) performance; perpetration; transaction7. remuneration (noun) compensation; cut; fee; indemnity; payment; percentage; portion; remuneration; royalty; salary; stipend8. contract (verb) contract; order; request; requisition9. empower (verb) accredit; adjure; appoint; assign; authorise; authorize; bid; command; dictate; empower; enable; entitle; license; qualify10. entrust (verb) charge; delegate; depute; deputise; deputize; endow; entrust; invest; promote -
18 church
church [tʃɜ:tʃ]1 noun∎ I saw her in church on Sunday je l'ai vue à l'église dimanche∎ to go to church (Protestants) aller au temple ou à l'office; (Catholics) aller à la messe ou à l'église;∎ do you go to church? êtes-vous pratiquant?(c) (denomination) Église f;∎ churches all over the world have condemned this decision toutes les Églises du monde ont condamné cette décision∎ to go into the church entrer dans les ordres;∎ to leave the church quitter les ordres(bell, roof) d'égliseBritish (gen) faire assister à la messe; (woman after childbirth) faire assister à la messe de relevailles∎ (institution) the Church l'Église f;∎ the Anglican Church l'Église f anglicane;∎ the (Roman) Catholic Church l'Église f catholique;∎ Church and State l'Église f et l'État m;∎ Church of Christian Science Église f de la Science chrétienne;∎ Church of England Église f anglicane;∎ Church of Scotland/Ireland Église f d'Écosse/d'Irlande;∎ Church of Rome Église f catholique►► the Church Commissioners = commission nommée par le gouvernement pour gérer les finances de l'Église d'Angleterre;Church Fathers Pères mpl de l'Église;church hall salle f paroissiale;Church House = siège du synode général de l'Église d'Angleterre;American familiar church key (bottle opener) décapsuleur□ m;church leader chef m de l'église;British church school = école primaire gérée par l'Eglise;church service office m, culte m;church wedding mariage m religieuxⓘ CHURCHES OF ENGLAND, SCOTLAND AND IRELAND L'Église d'Angleterre (anglicane) est l'Église officielle d'Angleterre; son chef laïc est le souverain, son chef spirituel l'archevêque de Cantorbéry. Par contre, la "Church of Scotland", en Écosse, est une église presbytérienne de tendance calviniste. C'est l'église officielle en Écosse depuis 1690: elle est régie par le "Moderator" qui est élu tous les ans par les membres de l'assemblée générale de l'Église. Les membres de son clergé s'appellent des "ministers", et la hiérarchie ne compte pas d'évêques. La branche écossaise de l'Église d'Angleterre se nomme "Episcopal Church in Scotland"; elle fut fondée au XVIème siècle et dispose d'un nombre de fidèles moins important que l'Église d'Écosse. Une troisième Église, la "Free Church of Scotland" fut établie par des protestants écossais dissidents au XIXème siècle. En Irlande il existe aussi la "Church of Ireland", qui est la branche irlandaise de l'Église d'Angleterre. -
19 Stephenson, Robert
[br]b. 16 October 1803 Willington Quay, Northumberland, Englandd. 12 October 1859 London, England[br]English engineer who built the locomotive Rocket and constructed many important early trunk railways.[br]Robert Stephenson's father was George Stephenson, who ensured that his son was educated to obtain the theoretical knowledge he lacked himself. In 1821 Robert Stephenson assisted his father in his survey of the Stockton \& Darlington Railway and in 1822 he assisted William James in the first survey of the Liverpool \& Manchester Railway. He then went to Edinburgh University for six months, and the following year Robert Stephenson \& Co. was named after him as Managing Partner when it was formed by himself, his father and others. The firm was to build stationary engines, locomotives and railway rolling stock; in its early years it also built paper-making machinery and did general engineering.In 1824, however, Robert Stephenson accepted, perhaps in reaction to an excess of parental control, an invitation by a group of London speculators called the Colombian Mining Association to lead an expedition to South America to use steam power to reopen gold and silver mines. He subsequently visited North America before returning to England in 1827 to rejoin his father as an equal and again take charge of Robert Stephenson \& Co. There he set about altering the design of steam locomotives to improve both their riding and their steam-generating capacity. Lancashire Witch, completed in July 1828, was the first locomotive mounted on steel springs and had twin furnace tubes through the boiler to produce a large heating surface. Later that year Robert Stephenson \& Co. supplied the Stockton \& Darlington Railway with a wagon, mounted for the first time on springs and with outside bearings. It was to be the prototype of the standard British railway wagon. Between April and September 1829 Robert Stephenson built, not without difficulty, a multi-tubular boiler, as suggested by Henry Booth to George Stephenson, and incorporated it into the locomotive Rocket which the three men entered in the Liverpool \& Manchester Railway's Rainhill Trials in October. Rocket, was outstandingly successful and demonstrated that the long-distance steam railway was practicable.Robert Stephenson continued to develop the locomotive. Northumbrian, built in 1830, had for the first time, a smokebox at the front of the boiler and also the firebox built integrally with the rear of the boiler. Then in Planet, built later the same year, he adopted a layout for the working parts used earlier by steam road-coach pioneer Goldsworthy Gurney, placing the cylinders, for the first time, in a nearly horizontal position beneath the smokebox, with the connecting rods driving a cranked axle. He had evolved the definitive form for the steam locomotive.Also in 1830, Robert Stephenson surveyed the London \& Birmingham Railway, which was authorized by Act of Parliament in 1833. Stephenson became Engineer for construction of the 112-mile (180 km) railway, probably at that date the greatest task ever undertaken in of civil engineering. In this he was greatly assisted by G.P.Bidder, who as a child prodigy had been known as "The Calculating Boy", and the two men were to be associated in many subsequent projects. On the London \& Birmingham Railway there were long and deep cuttings to be excavated and difficult tunnels to be bored, notoriously at Kilsby. The line was opened in 1838.In 1837 Stephenson provided facilities for W.F. Cooke to make an experimental electrictelegraph installation at London Euston. The directors of the London \& Birmingham Railway company, however, did not accept his recommendation that they should adopt the electric telegraph and it was left to I.K. Brunel to instigate the first permanent installation, alongside the Great Western Railway. After Cooke formed the Electric Telegraph Company, Stephenson became a shareholder and was Chairman during 1857–8.Earlier, in the 1830s, Robert Stephenson assisted his father in advising on railways in Belgium and came to be increasingly in demand as a consultant. In 1840, however, he was almost ruined financially as a result of the collapse of the Stanhope \& Tyne Rail Road; in return for acting as Engineer-in-Chief he had unwisely accepted shares, with unlimited liability, instead of a fee.During the late 1840s Stephenson's greatest achievements were the design and construction of four great bridges, as part of railways for which he was responsible. The High Level Bridge over the Tyne at Newcastle and the Royal Border Bridge over the Tweed at Berwick were the links needed to complete the East Coast Route from London to Scotland. For the Chester \& Holyhead Railway to cross the Menai Strait, a bridge with spans as long-as 460 ft (140 m) was needed: Stephenson designed them as wrought-iron tubes of rectangular cross-section, through which the trains would pass, and eventually joined the spans together into a tube 1,511 ft (460 m) long from shore to shore. Extensive testing was done beforehand by shipbuilder William Fairbairn to prove the method, and as a preliminary it was first used for a 400 ft (122 m) span bridge at Conway.In 1847 Robert Stephenson was elected MP for Whitby, a position he held until his death, and he was one of the exhibition commissioners for the Great Exhibition of 1851. In the early 1850s he was Engineer-in-Chief for the Norwegian Trunk Railway, the first railway in Norway, and he also built the Alexandria \& Cairo Railway, the first railway in Africa. This included two tubular bridges with the railway running on top of the tubes. The railway was extended to Suez in 1858 and for several years provided a link in the route from Britain to India, until superseded by the Suez Canal, which Stephenson had opposed in Parliament. The greatest of all his tubular bridges was the Victoria Bridge across the River St Lawrence at Montreal: after inspecting the site in 1852 he was appointed Engineer-in-Chief for the bridge, which was 1 1/2 miles (2 km) long and was designed in his London offices. Sadly he, like Brunel, died young from self-imposed overwork, before the bridge was completed in 1859.[br]Principal Honours and DistinctionsFRS 1849. President, Institution of Mechanical Engineers 1849. President, Institution of Civil Engineers 1856. Order of St Olaf (Norway). Order of Leopold (Belgium). Like his father, Robert Stephenson refused a knighthood.Further ReadingL.T.C.Rolt, 1960, George and Robert Stephenson, London: Longman (a good modern biography).J.C.Jeaffreson, 1864, The Life of Robert Stephenson, London: Longman (the standard nine-teenth-century biography).M.R.Bailey, 1979, "Robert Stephenson \& Co. 1823–1829", Transactions of the Newcomen Society 50 (provides details of the early products of that company).J.Kieve, 1973, The Electric Telegraph, Newton Abbot: David \& Charles.PJGR
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