-
41 death duty policy
contrat destiné au règlement des droits de succession (RL, 2e) -
42 estate/ death duty
droit de succession -
43 ♦ duty
♦ duty /ˈdju:tɪ, USA ˈdu:tɪ/n.1 [uc] dovere ( anche leg.); obbligo morale: to do (o to fulfil) one's duty, fare il proprio dovere; to perform a duty, assolvere un dovere; to discharge a duty, compiere un dovere; to have a duty to do st., avere il dovere di fare qc.; to have (o to owe) a duty to sb., avere un dovere verso q.; a sense of duty, il senso del dovere; legal [moral, civic] duty, dovere legale [morale, civico]; They failed in their duty as parents, hanno mancato ai loro doveri di genitori; when duty calls…, quando il dovere chiama…2 (di solito pl.) compito; funzione: to fulfil [to neglect, to carry out] one's duties, adempiere ai [trascurare i, eseguire i] propri doveri; She takes up her new duties in January, assumerà le sue nuove mansioni a gennaio; the duties of a librarian, i compiti di un bibliotecario; The contract sets out your duties as a secretary, il contratto stabilisce le tue mansioni di segretario; These are your new duties, queste sono le tue nuove mansioni; to report for duty, presentarsi a rapporto, riprendere servizio; executive duties, mansioni dirigenziali3 (econ., fisc.) dazio; imposta: duty on alcohol [cigarettes], imposta sugli alcolici [sulle sigarette]; customs duty, dazio doganale; excise duty, imposta sui consumi; accisa; import [export] duties, dazi all'importazione [all'esportazione]; death duty, imposta di successione; stamp duty, imposta di bollo ( sull'acquisto di un immobile)6 (arc.) doveri; ossequi: to pay one's duty to sb., fare i propri doveri (o presentare i propri ossequi) a q.● to be duty-bound to do st., avere il dovere morale di fare qc. □ duty call, visita di dovere □ (leg.) duty of care, dovere di non recare danno (a q.) □ ( di merce) duty-free, esente da dazio; franco di dazio □ (tur.) duty-free allowance, generi ammessi in franchigia doganale □ duty-free entry, importazione in franchigia doganale □ (naut.) duty-free port, porto franco □ duty-free shop, negozio esente da dazio, duty free □ duty officer, ufficiale di giornata □ duty-paid, sdaziato; sdoganato; (avv.) franco dogana □ (comm.) duty unpaid, dazio escluso ( da pagare) □ to act out of duty, agire spinto solo dal dovere □ (ingl.) to do duty as (o for), servire da, fungere da: The table also does duty as a desk, il tavolo funge anche da scrivania □ to come (o to go) off duty, cessare (o smontare) dal servizio □ to come (o to go) on duty, entrare (o montare) in servizio □ to be off duty, essere fuori servizio; non essere in servizio □ to be on duty, essere in servizio. -
44 ♦ death
♦ death /dɛɵ/n. [uc]1 morte ( anche fig.); decesso: The cause of death was given as asphyxiation, hanno dichiarato che la causa della morte è stata l'asfissia; death by drowning, morte per annegamento; to bleed to death, morire dissanguato; to be burned to death, essere arso vivo; morire (in un incendio): Many people were burnt to death in the fire, molte persone perirono nell'incendio; to beat sb. to death, picchiare a morte q.; to choke to death, morire soffocato; to crush to death, uccidere ( schiacciando); stritolare; bored to death, annoiato a morte; to condemn (o to sentence) to death, condannare a morte; sudden death, morte improvvisa; untimely death, morte prematura; violent death, morte violenta; They escaped death by inches, sono scampati alla morte per pochissimo; Deaths from cancer have risen sharply, le morti per cancro sono aumentate notevolmente; the death of my hopes, la fine delle mie speranze; the death of Communism, la morte del comunismo; The factory closures spelled the death of the town, la chiusura delle fabbriche ha segnato la fine della città; at the point of death, in punto di morte; (leg.) death certificate, certificato di morte● (zool.) death adder ( Acanthophis antarcticus), vipera della morte □ death benefit, indennità per morte ( sul lavoro o per causa di servizio); assegno funerario; prestazione per il caso di morte ( a vantaggio del beneficiario di una polizza vita) □ ( anche fig.) death blow, colpo mortale □ death camp, campo di sterminio □ death cap ( Amanita phalloides), tignosa verdognola □ death cell, cella della morte □ (fisc., stor., in GB) death duty, imposta di successione □ (in GB) death grant, indennità per morte; assegno funerario ( per la morte di un congiunto) □ death's-head, testa di morto, teschio □ (zool.) death's-head moth ( Acherontia atropos), acheronzia; sfinge testa di morto □ death knell, rintocco funebre: (fig.) The arrival of automation sounded the death knell of traditional farming, l'avvento dell'automazione ha segnato la condanna a morte delle tecniche di coltivazione tradizionali □ death mask, maschera mortuaria □ death notice, necrologio □ (leg.) death penalty, pena capitale; pena di morte □ (demogr.) death rate, tasso di mortalità □ death rattle, rantolo della morte □ ( nelle carceri) death row, braccio della morte □ (autom., slang USA) death seat, il “posto del morto” ( quello accanto al guidatore, considerato il più pericoloso) □ (leg., fig.) death sentence, sentenza di morte; sentenza capitale □ (polit.) death squad, squadra della morte □ death-stricken, colpito a morte □ (fisc., in USA) death tax, imposta di successione □ death threat, minaccia di morte □ death throes, agonia □ death toll, numero dei morti; bilancio delle vittime ( in un incidente, ecc.) □ death trap, ( di edificio, veicolo, ecc.) trappola mortale □ (leg.) death warrant, ordine di esecuzione di una condanna a morte □ (fig.) to sign sb. 's death warrant, segnare la condanna a morte di q.: This decision in effect signed his death warrant, questa decisione in pratica ha segnato la sua condanna a morte □ (psic.) death wish, desiderio di morire □ ( anche fig.) to be the death of sb., far morire q.: That girl be the death of me, quella ragazza mi farà morire (di crepacuore); If he doesn't slow down, this job will be the death of him, se non rallenta il ritmo, quel lavoro gli costerà la vita □ to be at death's door, avere la morte all'uscio; avere un piede nella fossa □ to catch one's death ( of cold), prendersi un malanno □ (antiq.) to do sb. to death, uccidere q. □ to do st. to death, fare (suonare, ecc.) fino alla nausea: That tune has been done to death, quel motivo è stato suonato fino alla nausea □ (fam.) to feel [look] like death warmed up, sentirsi [sembrare] uno straccio □ to frighten sb. to death, spaventare a morte q. □ to be frozen to death, morire di freddo □ to hold on (o to hung on) like grim death, tener duro; stare attaccato (o aggrappato) disperatamente □ to be in at the death, ( caccia) essere presente al momento dell'uccisione della volpe; (fig.) essere presente nel momento culminante d'un evento o al compimento di un'impresa □ to put sb. to death, mettere a morte q. □ to death, fino a morire; (fig.) da morire: to be starved to death, morire di fame; to be stoned to death, essere lapidato; to be bored to death, annoiarsi a morte; to be scared to death, essere morto di paura; to be sick to death of sb. [st.], essere stufo marcio di q. [qc.] □ to the death, fino alla morte; (fig.) all'ultimo sangue: a fight to the death, un combattimento all'ultimo sangue □ to work oneself to death, ammazzarsi di lavoro □ It is as sure as death, è più che sicuro. -
45 death
death [deθ]mort f; Administration & Law décès m;∎ Press deaths (column) rubrique f nécrologique;∎ his death came as a shock to me sa mort a été un choc pour moi;∎ I was with him at the time of his death j'étais auprès de lui quand il est mort;∎ how many deaths were there? combien y a-t-il eu de morts?;∎ their deaths were caused by smoke inhalation leur mort a été causée ou provoquée par l'inhalation de fumée;∎ a death in the family un décès dans la famille;∎ police are treating the death as suspicious la police n'écarte pas l'hypothèse du meurtre;∎ to fall/to jump to one's death se tuer en tombant/se jetant dans le vide;∎ to freeze/to starve to death mourir de froid/de faim;∎ to be beaten to death être battu à mort;∎ to be burnt to death (accidentally) périr dans les flammes; (as form of martyrdom) périr sur le bûcher;∎ to bleed to death perdre tout son sang;∎ to fight to the death se battre à mort;∎ to meet one's death trouver la mort;∎ to meet an early death mourir jeune;∎ to die a violent death mourir de mort violente;∎ he died an easy death il n'a pas souffert;∎ a quick death is preferable to days of agony mieux vaut mourir rapidement que d'agoniser pendant des jours;∎ condemned to or under sentence of death condamné à mort;∎ to sentence/to put sb to death condamner/mettre qn à mort;∎ to send sb to his/her death envoyer qn à la mort;∎ to smoke/to drink oneself to death se tuer à force de fumer/boire;∎ to stab sb to death tuer qn à coups de couteau;∎ to work sb to death tuer qn à force de surmenage;∎ death to the Czar! mort au Tsar!;∎ till death do us part (in marriage ceremony) jusqu'à ce que la mort nous sépare;∎ one false move could mean death (for trapeze artist etc) un faux mouvement pourrait entraîner la mort;∎ this means the death of the steel industry cela sonne le glas de la sidérurgie;∎ figurative it's been done to death (play, subject for novel etc) ça a été fait et refait;∎ figurative to discuss sth to death discuter de qch jusqu'à l'épuisement du sujet;∎ familiar to look like death (warmed up) avoir une mine de déterré;∎ familiar to feel like death (warmed up) être en piteux état□ ;∎ familiar to catch one's death (of cold) attraper la mort ou la crève;∎ to be in at the death être là pour voir aboutir l'affaire, assister au dénouement; Hunting être à l'hallali;∎ to die a horrible death avoir une mort atroce;∎ familiar to be sick or tired to death of sb/sth en avoir ras le bol de qn/qch;∎ familiar to be bored to death s'ennuyer à mourir;∎ familiar to be worried/scared to death être mort d'inquiétude/de frousse;∎ familiar you'll be the death of me! (with amusement) tu me feras mourir (de rire)!; (with irritation) tu es tuant!;∎ that job will be the death of her ce travail la tuera;∎ to be at death's door (patient) être à l'article de la mort;∎ to die a thousand deaths (worry about somebody) mourir d'inquiétude; (worry about oneself) être mort de peur; (be embarrassed) mourir de honte;∎ familiar to die a death (actor, film) faire un bide; (joke) tomber à plat; (idea, plan, hope) tomber à l'eau;∎ death by misadventure mort f accidentelle;∎ to hang or to hold or to cling on like grim death s'accrocher désespérément►► Zoology death adder acanthopis m, serpent m de la mort;death camp camp m de la mort;Botany death cap amanite f phalloïde;death cell cellule f de condamné à mort;death certificate acte m ou certificat m de décès;American death chamber (in prison) = local où l'on procède aux éxécutions capitales; (in home) chambre f du défunt;Finance death in service benefit capital-décès m;death knell glas m;∎ figurative to sound the death knell for or of sth sonner le glas de qch;death march marche f funèbre;death mask masque m mortuaire;death penalty peine f de mort, peine f capitale;death rate taux m de mortalité;death rattle râle m d'agonie;death row quartier m des condamnés à mort;∎ he's been on death row for ten years cela fait dix ans qu'il est au quartier des condamnés à mort;American & Australian familiar death seat (in a vehicle) place f du mort;death sentence condamnation f à mort;death squad escadron m de la mort;death star = arme métallique en forme d'étoile utilisée comme projectile;∎ to be in one's death throes agoniser, être agonisant; (suffering) connaître les affres de la mort;∎ figurative to be in its death throes (project, business etc) agoniser, être agonisant;death toll nombre m de morts;∎ the death toll stands at 567 il y a 567 morts, le bilan est de 567 morts;death trap = véhicule ou endroit extrêmement dangereux;∎ the building is a death trap l'édifice est extrêmement dangereux;Death Valley la Vallée de la Mort;death warrant ordre m d'exécution;∎ figurative to sign one's own death warrant signer son propre arrêt de mort;Psychology death wish désir m de mort;∎ figurative he seems to have a death wish il faut croire qu'il est suicidaire✾ Music ✾ Play ✾ Film 'Death and the Maiden' Schubert, Dorfmann, Polanski 'La Jeune fille et la mort'ⓘ DEATH ROW "Death Row" est le surnom donné aux quartiers réservés aux condamnés à mort dans les prisons américaines. La peine de mort est l'objet d'une vive polémique aux États-Unis, où elle est autorisée dans 38 États. Dans les années soixante-dix, la constitutionnalité de la peine de mort fut remise en question; la Cour Suprême jugea qu'elle était souvent appliquée de façon arbitraire et plus de 600 détenus virent leur peine commuée. Par conséquent les condamnés à mort furent de plus en plus nombreux à demander à ce que leur cas soit réexaminé, ce qui aboutit au surpeuplement des quartiers réservés aux condamnés à mort. Au cours des dernières années, le nombre d'exécutions capitales a augmenté de façon spectaculaire dans certains États, notamment au Texas. -
46 duty
1) обязанность; функция; повинность; долг2) пошлина; сбор; налог•appointed for a duty — назначенный для исполнения обязанности;
contrary to a duty — вопреки обязанности;
elected for a duty — избранный для исполнения обязанности;
duty enjoined by law — обязанность, вменённая законом;
failure to perform a (legal) duty — невыполнение (правовой) обязанности;
duty for revenue — фискальная пошлина;
selected for a duty — отобранный для исполнения обязанности;
to accomplish the duty — выполнить обязанность;
duty to comply — обязанность подчиняться ( правилам), соблюдать ( закон);
- duty of detractionvolunteer for a duty — лицо, добровольно взявшее на себя исполнение обязанности
- duty of fidelity
- absolute duty
- account duty
- active duty
- administrative duty
- ad valorem duty
- affirmative duty
- civilian duty
- contractual duty
- countervailing duty
- custodial duty
- customs duty
- custom duty
- death duty
- differential duty
- disclosure duty
- discretionary duty
- entrance duty
- equalization duty
- estate duty
- excise duty
- export duty
- expressly enjoined duty
- federal duty
- feudal duty
- fiduciary duty
- former duty
- future duty
- general duty
- guard duty
- import duty
- inheritance duty
- jail duty
- judicial duty
- law enforcement duty
- legal duty
- military duty
- ministerial duty
- negative duty
- official duty
- ordinary duty
- patrol duty
- point duty
- positive duty
- preferential duty
- previous duty
- prohibitive duty
- public duty
- retaliatory duty
- revenue duty
- riot duty
- stamp duty
- state duty
- statutory duty
- succession duty
- tack duty
- prior duty -
47 duty
['djuːtɪ]n1) долг- public duty- professional duty
- sacret duty
- father's duty
- woman's natural duty as wife
- one's imperative duty
- sea duty
- duty of parents - strong sense of duty
- in duty bound
- from a sense of duty
- be true to one's duty
- do one's maternal duty
- do one's full duty to the country
- find it one's duty
- think it one's duty2) обязанность, деятельность, функция- numerous duties
- pleasant duty
- smb's double duty
- main duty
- numerous and urgent duties
- one's basic duties
- policeman's duty
- pressing duty
- duty call
- duty list
- duty officer
- duties of an officer of the day
- duties of office
- first duty of education
- neglect of duty
- operator on duty
- soldier on active duty
- in duty status
- off duty
- be off duty
- be on duty
- be bound in duty to do smth
- desert one's duty
- be on active duty
- be on day duty
- be on guard duty
- be on ground duty
- be on patrol duty
- be on picket duty
- be on sentry duty
- carry out the duties of head of delegation
- be discharged from one's duties
- commence one's duties
- neglect one's duties
- shirk one's duties
- lay aside one's duties
- discharge one's duties with great skill
- do double duty
- do duty for smb
- do duty
- do duty as an executive
- fail in one's duty
- go about one's duties
- report for duty
- enter into one's duties
- resume one's duties
- return to teaching duties
- shift a duty on someone else
- take smb's duties
- undertake over assume to carry out escape the duties of a chairman3) пошлина, сбор, налог- heavy duty- customs duty
- stamp duty
- death duty
- tariff duties
- entertainments duty
- duty on foreign goods
- abolish the duty on cotton
- be subject to customs duty
- be free of duty
- impose heavy duties
- pay income duty•USAGE:(1.) Существительное duty 2. чаще употребляется в форме множественного числа: to go about one's duties заняться своими делами; to take smb's duties выполнять чьи-либо обязанности; to neglect one's duties халатно относиться к своим обязанностям. (2.) Предложные сочетания to be on/off duty обычно используются в сферах постоянных служб: армии, больницах, полиции, постоянно действующих систем обслуживания - быть на посту, нести дежурство/вахту: it was the same nurse that had been on duty at the time of the accident это была та же сестра, которая дежурила во время аварии; she'll be off duty at noon она окончит дежурство (сдаст дежурство) в полдень. Не рекомендуется употреблять в школьной ситуации в значении "дежурить, быть дежурным". Вместо этого можно использовать существительное duty в конструкции: who's duty is it (to bring the books)? кто должен (принести книги)? -
48 death tax
{'deθtæks}
вж. death-duty* * *{'dedtaks} = death-duty.* * *вж. death-duty -
49 death
[deθ]n1) смерть, кончина, конецBy/in the death of this man the world has lost a brilliant poet. — Со смертью этого человека мир потерял блестящего поэта.
Death age comes to us all. — Все мы смертны. /От смерти не уйдешь.
- sudden death- terrible death
- slow death
- early death
- ignominous death
- spiritual death
- premature death
- heroic death
- civil death
- peaceful death
- living death
- impending death
- brain death
- death blow- death sentence- death angel
- death day
- death grip
- death mask
- death merchant
- death penalty
- death pile
- death roll
- death stab
- death agony
- death cry
- death duty
- death fear
- death knell
- death rate
- death toll
- death's head
- death of her parents
- death from various causes
- death at the hand of assassin
- death by hanging
- question of life and death
- pale as death
- worse than death
- as sure as death
- approach of death
- contempt of death
- throes of death
- punishable with death
- fight to the death
- from birth to death
- day of smb's death
- on one's death bed
- in the hour of death
- carry out a sentence of death
- have a foreboding of death
- die a natural death
- die a peaceful death
- die a violent death
- face an almost certain death
- cause many deaths
- die the death of a hero
- die the death of a dog
- meet one's death
- take smb's death hard
- be beaten to death
- put smb to death
- face death rather than ridicule
- triumph over death
- deliver smb from death
- prepare smb for death
- threaten smb with death
- raise smb from death
- talk smb to death
- sentence smb to death
- fight against death
- end in death
- work smb to death
- work oneself to death
- drink oneself to death
- laugh oneself to death
- freze to death- be sick to death- deeply lament the death of smb
- sign a death warrant
- be in the jaws of death
- reduce deaths from cancer
- catch the death of cold
- succeed smb on his death
- confirm smb's death
- avenge smb's death
- hasten one's death
- be at death's door
- feel approaching death
- deserve death
- await death
- defy death
- scorn death
- fear death
- avert death
- welcome death
- challenge death
- narrowly escape death
- accept death with resignation
- court death
- cheat death
- feign death
- look the death in the face
- sound the death knell for smth
- give a death blow
- cling like firm death2) исчезновение, конец, крушениеThe opposition movement died a natural death. — Оппозиция сошла на нет сама по себе.
The withdrawal of a government subsidy was a death blow to the company. — Отказ в государственной субсидии оказался для компании гибельным.
That defeat meant the death of all my hopes. — Это поражение было концом всех моих надежд.
One man's breath is another's death. — ◊ Что одному хорошо, то другому смерть.
To look like a death's heed. — ◊ (разг.) Краше в гроб кладут. /Выглядеть как смерть.
Death or glory. — ◊ На щите или со щитом.
Death pays all debts. — ◊ Смерть все примиряет. /Перед смертью все равны. /Смерть все спишет
- shameful death- miserable death
- death of all our hopes
- death of the customs
- death of a language -
50 death
1) смерть; кінець, загибель; вихід з ладу; розм. смертна кара2) вбивати; страчати•death apparently occasioned by unnatural means — смерть, що настала не через природні причини
- death allowancedeath the cause of which is unknown — смерть, причина якої невідома
- death-bed
- death benefit
- death by a firing squad
- death by accident
- death by drowning
- death by gunshot
- death by lethal injection
- death by misadventure
- death by murder
- death by suicide
- death camp
- death caused by a weapon
- death certificate
- death duty
- death duties
- death-duties
- death estate
- death-feud
- death for murder
- death for rape
- death from misadventure
- death from natural causes
- death grant
- death house
- death in prison
- death in the electric chair
- death notice
- death occurring in prison
- death of a paterfamilias
- death penalty
- death penalty debate
- death penalty for murder
- death rate
- death record
- death risk
- death room
- death row
- death row prisoner
- death sentence
- death squad
- death squadron
- death tax
- death through hanging
- death through violence
- death toll
- death ward
- death-warrant
- death whose cause is unknown
- death wish
- death-agony -
51 death tax
гос. фин. налог на наследство (группа налогов, уплачиваемых наследниками со стоимости имущества, полученного по наследству от умершего лица, в том числе пошлины и другие выплаты, связанные с передачей имущества по наследству)Syn:
* * *
= death duty.* * * -
52 death
смерть ; смертность ; выбытие ; гибель ; ? death annuities ; ? death benefit ; ? death of equipment ; ? death rate ; ? death duty ; -
53 death
décès m, mort f;∎ death in service (benefit) capital-décès mFINANCE death benefit capital-décès;British death duty droits m pl de succession;American death tax droits de succession -
54 death tax
n. amer. death duty -
55 death tax
→ death duty death duty/ -
56 duty
n1) долг; обязанность2) пошлина, сбор, налог3) производительность; мощность4) работа; режим работы
- additional duty
- ad valorem duty
- agent's duties
- anti-dumping duty
- basic duty
- bound duties
- combined duty
- compensatory duty
- compound duty
- conventional duty
- countervailing duty
- currency protecting duty
- customs duty
- death duties
- differential duty
- discriminating duty
- discriminatory duty
- entrance duty
- estate duty
- excess profits duty
- excise duty
- export duty
- extra duty
- financial duty
- fiscal duty
- fixed duty
- heavy duty
- high duty
- import duty
- increment value duty
- infant-industry duty
- key industry duty
- levied duty
- licence duty
- low duty
- matching duty
- maximum duty
- mill duty
- minimum duty
- mixed duty
- motor vehicle duty
- night duty
- official duties
- penalty duty
- policy duty
- port duties
- preferential duty
- primage duty
- prohibitive duty
- protective duty
- retaliatory duty
- revenue duty
- seasonal duty
- special duty
- specific duty
- stamp duty
- stamp duty on bills of exchange
- stamp duty on a contract
- stamp duty on securities
- succession duty
- supplementary duty
- tonnage duty
- transit duty
- weight duty
- duty for consignee's account
- duty for revenue
- duties of an agent
- duties of an arbitrator
- duties off
- duties of parties
- duties of the principal
- duty on
- duty on cargo
- duty on entry
- duty on exports
- duty on imported goods
- duty on imports
- duty on luxury goods
- duty per article
- duty under a contract
- off duty
- on duty
- exempt from duty
- free from duty
- free of duty
- liable to duty
- subject to duty
- abolish duties
- allocate duties
- assess a duty
- calculate a duty
- charge a duty
- collect duties
- discharge one's duties
- establish a duty
- evade customs duties
- fix a duty
- impose duties
- increase duties
- introduce a duty
- lay a duty
- levy a duty
- pay a duty
- perform duties
- reduce duties
- refund the duty
- take up one's duties -
57 duty
1) долг, обязанность2) таможенная пошлина; налог; сбор3) производительность; режим -
58 duty
['djuːtɪ]сущ.1) почтение, уважение, повиновениеMany kisses from all children, and William's respectful duty. — Дети тебя много раз целуют, и ещё тебе почтительный поклон от Уильяма.
Syn:2) ( duties) налог, пошлина, гербовый сборdeath duties брит.; ист. — налог на наследство
3) долг, обязательствоto do smth. out of a sense of duty — делать что-л. из чувства долга
Syn:4) служебные обязанности; дежурствоduty officer — амер.; воен. дежурный офицер
to do / carry out / discharge / perform one's duties — выполнять свои обязанности
to report for duty — явиться на службу; воен. прибыть для прохождения службы
on duty — на дежурстве; при исполнении служебных обязанностей
off duty — не на дежурстве; в свободное от работы время
duty journey — служебная поездка, командировка
I went on writing till my fingers were numb and my eyes refused to do their duty. — Я продолжал писать до тех пор, пока мои пальцы не онемели, а глаза не перестали видеть.
Syn:5) рел. (церковная) службаHe did Sunday duty in a neighbouring parish. — Он проводил воскресную службу в соседнем приходе.
6) тех. работа, производительность, режим ( машины); мощность••- do duty for smth. -
59 death duties
налоги на наследство
Налоги, которыми облагается имущество лица в момент его смерти. В Великобритании основным налогом на наследство был налог на наследуемое имущество (estate duty), введенный в 1894 г. В 1974 г. он был заменен налогом на передачу капитала (capital-transfer tax), который, в свою очередь, в 1986 г. уступил место налогу на наследство (inheritance tax). Оба вышеназванных налога применимы и к прижизненным дарениям, которые еще раньше начали облагаться налогом на наследуемое имущество, так как в противном случае удавалось избегать обложения любой формой налога на наследство путем прижизненной передачи всего имущества или его части.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
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Англо-русский словарь нормативно-технической терминологии > death duties
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60 DEATH DUTIES
(налоги на наследство) Налоги, которыми облагается имущество лица в момент его смерти. В Великобритании основным налогом на наследство был налог на наследуемое имущество ( estate duty), введенный в 1894 г. В 1974 г. он был заменен налогом на передачу капитала (capital-transfer tax), который, в свою очередь, в 1986 г. уступил место налогу на наследство (inheritance tax). Оба вышеназванных налога применимы и к прижизненным дарениям, которые еще раньше начали облагаться налогом на наследуемое имущество, так как в противном случае удавалось избегать обложения любой формой налога на наследство путем прижизненной передачи всего имущества или его части.
См. также в других словарях:
death duty — UK US noun [C or U] UK ► TAX INHERITANCE TAX(Cf. ↑inheritance tax): »Some assets may escape death duty if they are transferred seven years before death … Financial and business terms
death duty — n. Brit. INHERITANCE TAX … English World dictionary
death duty — noun a tax on the estate of the deceased person • Syn: ↑inheritance tax, ↑estate tax, ↑death tax • Hypernyms: ↑transfer tax * * * noun chiefly Britain : death tax … Useful english dictionary
death duty — death′ du ty n. ecn brit. inheritance tax • Etymology: 1880–85 … From formal English to slang
death duty — estate duty A tax levied on the estate of a person who has died; the amount of the tax is calculated by assessing the estate of the deceased person in accordance with the appropriate tax regulations. In the UK, estate duty was replaced in 1975 by … Accounting dictionary
death duty — noun Date: 1881 chiefly British death tax … New Collegiate Dictionary
death duty — inheritance tax, death tax … English contemporary dictionary
death duty — noun (in the UK) a tax levied on property after the owner s death. Now called inheritance tax … English new terms dictionary
death duty — / deθ ˌdju:ti/, death tax / deθ tæks/ noun US a tax paid on the property left by a dead person (NOTE: the British equivalent is inheritance tax) … Marketing dictionary in english
death duty — / deθ ˌdju:ti/ noun US a tax paid on the property left by a dead person. Also called death tax (NOTE: The UK term is inheritance tax.) … Dictionary of banking and finance
death duty — Brit. See inheritance tax. [1880 85] * * * … Universalium