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1 Erbschaftssteuer
* * *die Erbschaftssteuerinheritance tax; death duties; estate duty* * *Ẹrb|schafts|steu|erfestate or death duty or duties plErbschafts- und Schenkungssteuer — capital transfer tax
* * ** * *f.estate duty (UK) n.estate tax (US) n.succession tax (US) n. -
2 Erbschaft(s)steuer
Erb·schaft(s)·steu·erf estate [or death] duty [or duties], inheritance tax, death tax AM -
3 Erbschaft(s)steuer
Erb·schaft(s)·steu·er festate [or death] duty [or duties], death tax (Am)Deutsch-Englisch Wörterbuch für Studenten > Erbschaft(s)steuer
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4 наследствен
hereditary, inherited; lineal; patrimonial; inheritable(за качество) inbredнаследствено право a right of heritage/inheriting, a birth rightнаследствен имот patrimonyнаследствен данък death duty, succession duties; legacy dutyам. inheritance tax* * *наслѐдствен,прил. hereditary, inherited; lineal; patrimonial; inheritable; (за качество) inbred; \наследствен данък death duty, succession duties; legacy duty; амер. inheritance tax; \наследствен имот patrimony, patrimonial estate; \наследствена маса юр. hotchpot; \наследствено имущество inheritable property; \наследствено право right of heritage/inheriting, birth right; неотчуждаема \наследствена вещ heirloom; това е \наследствена черта it runs in the family.* * *ancestral; heritable{'heritxbl}; inbred; inheritable; patrimonial* * *1. (за качество) inbred 2. hereditary, inherited;lineal;patrimonial;inheritable 3. НАСЛЕДСТВЕН данък death duty, succession duties;legacy duty 4. НАСЛЕДСТВЕН имот patrimony 5. НАСЛЕДСТВЕНо право a right of heritage/inheriting, a birth right 6. ам. inheritance tax -
5 impuesto de sucesión
• death duty• death-duty• estate duties• estate duty• estate tax• inheritance per capita• inheritance tax• inheritance taxes• probate duty• succession duty• succession tax -
6 податок на спадщину
death duty, death duties, death tax, estate duty, inheritance duty, inheritance taxУкраїнсько-англійський юридичний словник > податок на спадщину
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7 Erbschaftssteuer
f 1. < Finanz> inheritance tax; 2. < Recht> bei Testamentserbfolge probate duty; 3. < Steuer> inheritance tax (BE), death duty dat (BE), legacy duty (BE), legacy tax (AE), estate tax (AE)* * *Erbschaftssteuer
duty payable on death, death duty (Br.), duty on inheritance (US), transfer (death) tax (US), (Vermächtnis von Gegenständen) legacy duty, (für bewegliches Vermögen) probate duty (Br.), estate tax (US) (duty, Br.);
• einzelstaatliche Erbschaftssteuer inheritance tax (US);
• verminderte Erbschaftssteuer transfer-tax mitigation;
• Erbschaftssteuer für Nachlässe aus der Seitenlinie collateral inheritance tax (US);
• Erbschaftssteuer und Schenkungssteuer capital transfer tax (Br.);
• Erbschaftssteuer für unbewegliches Vermögen succession duty (Br.);
• völlig von der Erbschaftssteuer befreien to exempt completely from estate tax (US) (duty, Br.);
• gesonderter Erbschaftssteuer unterliegen to be exempt from aggregation;
• zur Erbschaftssteuer veranlagen (veranschlagen) to assess death duties, to charge property to estate duty (Br.);
• Erbschaftssteuer vermeiden to avoid estate duty (Br.);
• zulässige Erbschaftssteuerabzüge allowable deductions for estate duty (Br.);
• Erbschaftssteueraufwand estate-tax outlay (US);
• Erbschaftssteuerbefreiung exemption from estate duty;
• Erbschaftssteuerbelastung charge to estate duty (Br.), estate-duty charge (Br.);
• Erbschaftssteuerberechnung estate-duty computation (Br.);
• Erbschaftssteuerbetrag estate-duty value (Br.);
• berichtigte Erbschaftssteuererklärung corrective affidavit;
• Erbschaftssteuerersparnis estate-duty saving (Br.), estate-tax savings (US);
• Erbschaftssteuerfestsetzung charging estate duty (Br.) (tax, US);
• Erbschaftssteuerformular Inland Revenue Affidavit (Br.);
• Erbschaftssteuerfreibetrag lifetime (inheritance) exemption (US), exemption from inheritance tax (US), estate-duty credit (allowance, relief, Br.);
• Erbschaftssteuerfreibetrag der überlebenden Ehefrau surviving spouse exemption;
• Erbschaftssteuerfreibetrag für bestimmte Wertpapiere beantragen to claim exemption for particular stocks (US);
• Erbschaftssteuerfreibetragsgrenze estate-duty exemption limit (Br.);
• Erbschaftssteuerfreigrenze estate-duty exemption limit (Br.);
• Erbschaftssteuergesetzgebung estate-duty legislation (Br.);
• Erbschaftssteuermilderung estate-duty mitigation (Br.);
• Erbschaftssteuernachlass auf landwirtschaftliche Betriebsflächen agricultural value relief;
• Erbschaftssteuernachlass auf Maschinen und maschinelle Anlagen machinery and plant relief. -
8 налог на наследство
1. death dutyналог на наследство, наследственная пошлина — estate duty
2. estate dutiesимущество умершего; наследство — estate of decedent
3. estate duty4. estate tax5. inheritance tax6. succession duty succession tax7. death-duty8. death taxРусско-английский большой базовый словарь > налог на наследство
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9 налог на наследство
1) General subject: estate duty, inheritance tax (duty), death-duty, succession duty2) American: legacy tax3) Law: death duty, death price, estate duties, inheritance duty4) Economy: death tax, inheritance tax5) Business: estate tax, legacy duty, succession taxУниверсальный русско-английский словарь > налог на наследство
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10 imposta
1. f taximposta di consumo excise dutyimposta diretta/indiretta direct/indirect taximposta sul reddito income taximposta sul valore aggiunto value added taximposta sul fatturato sales taxufficio m delle imposte tax office2. f di finestra shutter* * *imposta s.f. tax; (dazio, tributo) duty, due, toll, excise; (imposizione) imposition, levy; (tassazione) taxation, assessment; (imposta locale) rate, municipal tax: imposta a cascata, multistage tax; imposta addizionale, additional tax (o supertax); imposta alla fonte, tax at source; imposta cedolare, dividend tax; imposta cedolare d'acconto, withholding tax; imposta cedolare secca, all-inclusive tax on dividends; imposta complementare, surtax; imposta di bollo, stamp duty; imposta di bollo sull'emissione di azioni, capital duty; imposta di consumo, excise duty (o tax); imposta di fabbricazione, processing tax; imposta di successione, death duty (o estate tax o inheritance tax); imposta di registro, registration tax; imposta diretta, direct tax; imposta indiretta, indirect taxation; imposta fondiaria, land tax; imposta generale sul patrimonio, (amer.) general property tax; imposta locale sui redditi (ILOR), local income tax; imposta patrimoniale, sul capitale, capital tax (o levy); imposta personale, sulla persona, personal (o head) tax (o capitation); imposta personale con ritenuta alla fonte, personal withholding tax; imposta personale sul reddito delle persone fisiche (IRPEF), personal income tax (o amer. individual income tax); imposta progressiva, graduated (o progressive) tax; imposta proporzionale, flat rate tax (o proportional taxation); imposta sugli immobili, property tax (o real estate tax); imposta sugli spettacoli, amusement tax; imposta sui beni di lusso, luxury tax; imposta sui consumi, consumption tax; imposta sui fabbricati, house-tax; imposta sui redditi delle società, delle persone giuridiche (IRPEG), corporate income tax (o corporate tax o corporation tax); imposta sul fatturato, turnover tax; imposta sul patrimonio, wealth tax; imposta sul reddito, income tax; imposta sul valore aggiunto (IVA), value added tax (VAT); imposta sulle aree fabbricabili, land tax; imposta sulle entrate indirette, excise tax; imposta sull'entrata, erariale, revenue tax; imposta sull'incremento di valore degli immobili (INVIM), property-increment tax (o increment value tax); imposta sui dividendi, capital yields tax; imposta sui redditi di capitale, sulle plusvalenze, capital gains tax // imposte non pagate, delinquent taxes; imposte doganali, customs duties //colpire con un'imposta, to tax; esente da imposta, tax-free; determinazione d'imposta, tax assessment; al netto delle, dedotte le imposte, after tax; restituzione d'imposta, tax remission (o tax refund); sgravio di imposta, tax allowance (o relief); soggetto a imposta, taxable; Ufficio delle Imposte Dirette, Inland Revenue Office (in Gran Bretagna), Internal Revenue Service (negli Stati Uniti).imposta s.f.1 shutter: imposta scorrevole, sliding shutter2 (arch.) impost.* * *I [im'pɔsta] sf(di finestra) shutterII [im'pɔsta] sf(tassa) taximposte dirette/indirette — direct/indirect taxation sg
* * *I [im'pɔsta]sostantivo femminile (di finestra) (window-)shutterII [im'pɔsta]sostantivo femminile tax, levyal lordo, al netto delle -e — before, after tax
esente da imposta — free of o from tax, tax-free
imposta patrimoniale — capital levy, property o wealth BE tax
* * *imposta1/im'pɔsta/sostantivo f.(di finestra) (window-)shutter.————————imposta2/im'pɔsta/sostantivo f.tax, levy; al lordo, al netto delle -e before, after tax; soggetto a imposta taxable; esente da imposta free of o from tax, tax-free\imposta diretta direct tax; imposta indiretta indirect tax; imposta patrimoniale capital levy, property o wealth BE tax; imposta sui redditi delle persone fisiche personal income tax; imposta sul reddito income tax; imposta sul valore aggiunto value added tax. -
11 наследственные пошлины
Универсальный русско-английский словарь > наследственные пошлины
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12 налоги на наследство
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
EN
Русско-английский словарь нормативно-технической терминологии > налоги на наследство
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13 налог на наследство
death/succession duties, estate duty/tax -
14 perintövero
yks.nom. perintövero; yks.gen. perintöveron; yks.part. perintöveroa; yks.ill. perintöveroon; mon.gen. perintöverojen; mon.part. perintöveroja; mon.ill. perintöveroihindeath duties (noun)death-duties (noun)inheritance duty (noun)inheritance tax (noun)succession tax (noun)* * *• estate duty• succession tax• succession duty• inheritance taxfinance, business, economy• estate taxfinance, business, economy• death-duties• death dutiesfinance, business, economy• inheritance duty -
15 Erbschaftssteuerrecht
Erbschaftssteuerrecht
estate-duty law (Br.);
• Erbschaftssteuerrichtlinien estate-duty regulations (Br.);
• Erbschaftssteuersätze rates of estate duty (Br.), estate-duty rates (Br.);
• Erbschaftssteuerschätzung estate-duty valuation (Br.);
• Erbschaftssteuerschuld charge to estate duty, estate-duty liability (Br.);
• Erbschaftssteuersituation estate-duty position (Br.);
• Erbschaftssteuertabelle table of estate-duty rates (Br.);
• Erbschaftssteuertarif rates of estate duty (Br.);
• allgemeiner Erbschaftssteuertarif general scale of estate duty (Br.);
• Erbschaftssteuerumgehung avoidance of estate duty;
• Erbschaftssteuerveranlagung charge to estate duty, assessing death duties (US);
• Erbschaftssteuerveranschlagung estate-duty valuation (Br.);
• Erbschaftssteuervorteil estate-duty advantage (Br.);
• Erbschaftssteuerwesen inheritance taxation (US);
• Erbschaftssteuerzahlung inheritance-tax payment (US);
• Erbschaftssteuerzinsen interest on estate duty (Br.), estate-duty interest (Br.);
• für Erbschaftssteuerzwecke for estate-duty purposes (Br.). -
16 налог на наследство
1. death duties2. estate dutiesимущество умершего; наследство — estate of decedent
налог на наследство, наследственная пошлина — estate duty
Бизнес, юриспруденция. Русско-английский словарь > налог на наследство
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17 податок
чtax, duty, levy; duesдодатковий податок — surtax, surcharge
податок з обігу — sales tax, turnover tax
податок на додану вартість, ПДВ — value-added tax, VAT
податок на надприбуток — excess profits tax, supertax
податок на прибуток — profit tax, income tax
податок на спадщину — succession duties, death duties
подушний податок — head-money, poll-tax
несплачені податки амер. — delinquent taxes
скорочувати податки — to cut (to cut down, to reduce, to abate) taxes
платник податків — taxpayer; ratepayer
ухилятися від сплати податків — to dodge ( to evade) taxes
обкладати податком — to tax, to impose ( to levy) a tax
звільнення від податку — exemption from taxes, tax exemption
податок з обороту — receipts tax, sale tax, transactions tax, turnover tax
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18 τέλος
A coming to pass, performance, consummation,εἰ γὰρ ἐπ' ἀρῇσιν τ. ἡμετέρῃσι γένοιτο Od.17.496
;ἐν [θεοῖς] τ. ἐστὶν ὁμῶς ἀγαθῶν τε κακῶν τε Hes.Op. 669
; δίκη δ' ὑπὲρ ὕβριος ἴσχει ἐς τ. ἐξελθοῦσα issuing in fulfilment, execution, ib. 218;καθάπερ ἐκ δίκης κατὰ νόμον τ. ἐχούσης PEleph.1.12
(iv B.C.), cf. IG12(7).67.48 (Arcesine, iv/iii B.C.);καθήκει νῦν [τὰν γνώμαν] ἐπὶ τέλος ἀχθῆμεν SIG793.7
(Halasarna, i A.D.); ἔλπομαι μέν, ἐν θεῷ γε μὰν τ. Pi.O.13.105, cf. N.8.45, 10.29, D.18.193;ἢν θεὸς ἀγαθὸν τ. διδῷ αὐτῷ X.Cyr.3.2.29
;ἐν πείρᾳ τ. διαφαίνεται Pi.N.3.70
;ψευστήσεις, οὐδ' αὖτε τ. μύθῳ ἐπιθήσεις Il.19.107
, cf. Isoc.5.71, 6.77; result,τ. δ' οὔ πώ τι πέφανται Il.2.122
;εἵως κε τ. πολέμοιο κιχείω 3.291
;ἐν γὰρ χερσὶ τ. πολέμου 16.630
; ἶσον τείνειεν πολέμου τ. 20. 101, cf. Hes.Th. 638 (but ἢ πολέμοιο ἢ λοιμοῖο τ. ποτιδέγμενοι the coming to pass (outbreak) of.., A.R.4.1282); τί μὰν ἀφήσει τ.; S. OC 1468 (lyr.); τί ἔσται τὸ τ. τῶν γιγνομένων τούτων ἐμοί; Hdt.1.155, cf. Isoc.6.50; ἀποίητον.. θέμεν ἔργων τ. undo things done, Pi.O.2.17; ὁδοῦ τ. S.OC 1400; φόνου τ. A.R.1.834;τοῦ δ' ὔμμι τέλος κρηῆναι ἔοικεν Id.3.172
; τῷ τ. πίστιν φέρων the outcome, S.El. 735; Ζεὺς πάντων ἐφορᾷ τ. Sol.13.17;ἀκόλουθον τὸ τ. ἐξέβη τοῦ κινδύνου ταῖς ἐπιβολαῖς Plb.4.11.9
;ἀμφίδοξα τὰ τ. τῶν κινδύνων αὐτοῖς ἀπέβαινε Id.18.28.11
, cf. 18.32.12, 3.5.7;τ. τοιόνδε ἐγένετο τῆς μάχης Hdt. 9.22
, cf. Plb.1.61.2; μάχης.. κεκύρωται τ. A.Ch. 874; διὰ μάχης ἥξω τέλους, = διὰ μάχης ἥξω, Id.Supp. 475; ἐπ' ἀμφότερα μαχᾶν τάμνειν τ. to seek to determine the issue of the battles in both directions, Pi.O.13.57; more generally, event,οὐ γὰρ ἔγωγέ τί φημι τ. χαριέστερον εἶναι ἢ ὅτε.. Od.9.5
: in concrete sense, result, product,τ. εὐπεψίας αἱματικῆς πιμελὴ καὶ στέαρ Arist.PA 672a4
, cf. GA 725b8.2 in contexts like Hes.Op. 669, Il.16.630 (v. supr.), τ. can be understood as power of deciding, supreme power, and so we haveτ. μὲν Ζεὺς ἔχει.. πάντων ὅσ' ἐστί Semon.1.1
;ἐν δ' ἐμοὶ τ. αὐτοῖν γένοιτο τῆσδε τῆς μάχης πέρι S.OC 423
; [Ἄπολλον].. ὅθεν πολεμόκραντον ἁγνὸν, τ. ἐν μάχᾳ A.Th. 162
(lyr.);τελέων τελειότατον κράτος, ὄλβιε Ζεῦ Id.Supp. 525
(lyr.);τ. ἔχει δαίμων βροτοῖς, τ. ὅπᾳ θέλει E.Or. 1545
(lyr.);τ. δ' ἐφ' ἡμῖν, εἴτε.. εἴτε.. Id.Hel. 887
; καὶ τοῖσ' (sc. ἰητροῖς) οὐδὲν ἔπεστι τ. they have no power or efficacy, Sol.13.58: and in the civil sphere, τ. ἔχειν, of persons, to have the power to ratify, IG12.57.25, Foed. ap. Th.4.118, Arist.Pol. 1322b13; ὅ τι ἂν δόξῃ τοῖς πλείοσι τοῦτ' εἶναι τ. the decision of the majority must be final, ib. 1317b6; κύριος ἔστω ἐπιβάλλειν κατὰ τὸ τ. shall have authority to inflict a fine up to the limit of his powers, Lexap.D.43.75;κατὰ τὸ τ. ζημιοῦσθαι Is.4.11
; τοῖς κατ' ἐμπορίαν παραγιγνομένοις μηδὲν ἔστω τ. πλὴν ἐπὶ κήρυκι ἢ γραμματεῖ Foed. ap. Plb.3.22.8; τ. ἔχειν, of things, to have decisive or final authority,σφῷν μὲν ἐντολὴ Διὸς ἔχει τ. δή A.Pr. 13
; ἡ.. τούτου αἰτίασις οὐκ ἔχει τ. has no validity, Antipho 5.89; πρὶν τ. τι αὐτῶν ἔχειν before any of the terms had validity, i.e. had been ratified, Th.5.41, cf. D.35.27; τοῦ ζῆν καὶ μὴ ζῆν τὸ τ. ἐστὶν ἐν τῷ ἀναπνεῖν the decisive difference between.., Arist.Resp. 480b19.3 magistracy, office,τ. δωδεκάμηνον Pi.N.11.9
( δυω- codd.); οἱ ἐν τ. men in office, magistrates, S.Aj. 1352, Ph. 385, Th.3.36; ἔξω τῶν βασιλέων καὶ τῶν μάλιστα ἐν τ. Id.1.10, cf. 6.88;οἱ ἐν τέλεϊ ἐόντες Hdt.3.18
, 9.106; poet.,οἱ ἐν τέλει βεβῶτες S.Ant.67
; οἱ τὰ τ. ἔχοντες Foed. ap. Th.5.47;ὂρ μέγιστον τ. ἔχοι Schwyzer409.3
(Elis, V B.C.);τοὺς.. τὸ ὁροφυλακικὸν τ. ἔχοντας SIG633.94
(Milet., ii B.C.); τὸ τ. the government, ; τὰ τ. the magistrates, Th. (with a masc. part. and pl. (v.l.) verb) 1.58, 4.15, X.An.2.6.4.4 decision, doom,Ζεὺς.. οἶδε, ὁπποτέρῳ θανάτοιο τ. πεπρωμένον ἐστί Il.3.309
;Κῆρες δὲ παρεστήκασι.., ἡ μὲν ἔχουσα τ. γήραος ἀργαλέου, ἡ δ' ἑτέρη θανάτοιο Mimn.2.6
; μήτηρ.. μέ φησι διχθαδίας Κῆρας φερέμεν θανάτοιο τέλος δέ (or τέλοσδε) Il.9.411, cf. 13.602; ἐξέφυγον θανάτου τ. Archil.6.3;τ. θανάτου ἀλεείνων Od.5.326
;τ. θανάτοιο κάλυψεν Il.5.553
;οὐδέ κέ μ' ὦκα τ. θανάτοιο κιχείη 9.416
, cf. 11.451;ἡμετέρου θανάτοιο κακὸν τ., οἷον ἐτύχθη Od.24.124
, cf. A.Th. 906 (lyr.):—judicial decision,ἀμμενῶ τ. δίκης Id.Eu. 243
; κύριον μένει τ. ib. 544 (lyr.); οὐκ ἔχουσα τῆς δίκης τ. not having authority to decide the case, ib. 729; ἦ κἀπ' ἐμοὶ τρέποιτ' ἂν αἰτίας τ.; will you submit the decision of this case to me? ib. 434;τὸ τ. κρίνειν Pl.Lg. 768b
; τ. ἐπιθέτω τῇ δίκῃ ib. 767a, cf. 761e, 957b; decision of an assembly, A. Supp. 603, 624; of a king, Id.Ag. 934; ἐξαιτράπης ἐὼν Ἰωνίης, τ. ἐποίησε τὴν γῆν εἶναι Μιλησίων prob. in SIG134b30 (Milet., iv B.C.); ὥς τοι ἐγὼ μύθου τ. ἐν φρεσὶ θείω the summing up or crux of the matter, Il.16.83.5 something done or ordered to be done, task, service, duty, γνῶ.. ὅ οἱ οὔ τι τ. κατὰ καίριον ἦλθεν on no fatal errand, Il.11.439 (nisi leg. κατακαίριον); οὐδὲ μακύνων τ. οὐδέν Pi.P.4.286
; ὅσοις τοῦτ' ἐπέσταλται τ. A.Eu. 743, cf. Ag. 908; μ' Ἀπόλλων τῷδ' ἐπέστησεν τέλει ib. 1202, cf. Ch. 760; ἄυπνα ὀμμάτων τέλη the wakeful duties (or services) of the eyes, E.Supp. 1137 (lyr.); ἀμφοτερᾶν τοι χαρίτων.. ζεύξω τ. the rendering of both services, Pi.I.1.6; αἰτουμένῳ μοι κοῦφον εἰ δοίης τ. a small service or favour, A.Th. 260;ἡξῶ ναὶ τὸν Πᾶνα κακὸν τ. αὐτίκα δωσῶν Theoc.4.47
; obligation to render a service or payment, ὅτε δὴ μισθοῖο τ. πολυγηθέες ὧραι ἐξέφερον the Payment(-day) of the wage, Il.21.450;οἱ δ' ἐλάττω τῶν ἱκανῶν κεκτημένοι, τὴν ἀναγκαίαν ἀτέλειαν ἔχοντες, ἔξω τοῦ τ. εἰσὶ τούτου D.20.19
, cf. Poll.8.156; ἐν τέλει μαθεῖν to be taught for a fee, Id.4.46.6 pl., services or offerings due to the gods,δαίμοσιν θῦσαι θέλουσα πελανόν, ὧν τέλη τάδε A.Pers. 204
;ἔνθ' ὁρίζεται βωμοὺς τ. τ' ἔγκαρπα Κηναίῳ Διί S.Tr. 238
; ἔλιπον Ζηνὶ τροπαίῳ πάγχαλκα τ. Id.Ant. 143 (anap.);γῇ δὲ τῇδε Σισύφου σεμνὴν ἑορτὴν καὶ τέλη προσάψομεν E.Med. 1382
;θεοῖσι μικρὰ θύοντες τέλη Id.Fr.327.6
; of the Eleusinian mysteries, οὗ πότνιαι σεμνὰ τιθηνοῦνται τ. S.OC 1050 (lyr.), cf. Fr. 837;σεμνῶν ἐς ὄψιν καὶ τ. μυστηρίων E.Hipp.25
; called μεγάλα τ., Pl.R. 560e; rarely in sg., τοῦδε μυστικοῦ τέλους this mystic rite, A.Fr. 387; of the marriage rite,τ. γάμοιο Od.20.74
, cf.A.R.4.1202, AP6.276 (Antip.); γαμήλιον τ. A.Eu. 835; τὰ νυμφικὰ τ. S.Ant. 1241;τ. ὁ γάμος ἐκαλεῖτο Poll.3.38
, cf. Paus.Gr.Fr.306, Sch.Ar.Th. 982, Stob.2.7.3a.7 service rendered by a citizen in the Solonian constitution to the state, also his rating according to this service, θητικοῦ ἀντὶ τέλους ἱππάδ' ἀμειψάμενος Epigr. ap. Arist.Ath.7.4; τιμήματι διεῖλεν εἰς τέτταρα τ. four ratings or classes, ib.7.3; later, τὸ τῶν ἱππέων τ., Lat. ordo equester, D.C.48.45, al.8 dues exacted by the state, Ar.V. 658 (pl.), Pl.R. 425d (pl.); ἀγορᾶς τ. a market- toll, Ar.Ach. 896; πορνικὸν τ. Aeschin.1.119; τ. πρίασθαι, πωλεῖν, farm a tax or let it, D.24.144, Aeschin. l.c.; ἐκλέγειν. πράττειν, levy it, D.l.c., Alex.263.3, Aeschin.3.113; τελεῖν pay a tax or duty, Pl.Lg. 847b; εἰ τὰ τ. τελεῖ, ποῖον τ. τελεῖ, questions put to candidates at Athens, Din.2.17, Arist.Ath.7.4;τέλη κατατίθησιν Antipho 5.77
;καταβαλεῖν And.1.93
; freq. in Inscrr., IG12.46.12, al., SIG135.14 (Olynthus, iv B.C.), al., and Papyri, τὸ ὡρισμένον τῆς αἰτήσεως τ., etc., POxy.1473.30 (iii A.D.), cf. PCair.Zen.240.7 (iii B.C.), etc.: metaph., τέλη λύειν, v. λύω v. 2.9 financial means, expenditure, usu. in dat. pl., ὃς ἂν τοῖς ἰδίοις τ. μὴ ἑαυτὸν μόνον, ἀλλὰ καὶ τὴν πόλιν ὠφελῇ by the use of his own means, Th.6.16; κακῶς ἡμᾶς αὐτοὺς ποιούντων τέλεσι τοῖς οἰκείοις if we harm ourselves at our own expense, Id.4.60;ἀναγραψάτω.. τέλεσι τοῖς Λεωνίδου IG 12.56.22
, cf. 94.14, al.;Χερρόνησον τοῖς αὑτοῦ τ. διορύξει D.6.30
;δημοσίοις τέλεσι Plu.Phoc.38
: in nom. sg., μάτην γὰρ οἴκῳ σὸν τόδ' ἐκβαίη τ. E.Fr. 639.10 a military station or post with defined duties (cf. signf. 5), ἐλθεῖν εἰς φυλάκων ἱερὸν τ. Il.10.56; αἶψα δ' ἐπὶ Θρῃκῶν ἀνδρῶν τ. ἷξον ἰόντες ib. 470; δόρπον ἔπειθ' ἑλόμεσθα κατὰ στρατὸν ἐν τελέεσσιν at our posts, in the ranks, 11.730, cf. 18.298; later, military unit, division, squadron,τέλει ἑνὶ τῶν ἱππέων Th.2.22
, cf. 4.96;πελταστῶν τέλη E.Rh. 311
;κατὰ τέλεα Hdt.1.103
, 7.87, al.;κατὰ τέλη Th.6.42
, Plb.11.11.6, cf. 11.15.2, Polyaen.2.1.17; in the Roman army, legion, J.AJ14.16.2, BJ1.17.9, Plu.Ant.18.56, App.BC5.87, al.II δίρρυμά τε καὶ τρίρρυμα τέλη troops or columns of.. chariots, A.Pers.47 (anap.); of ships,τρία τ. ποιήσαντες τῶν νεῶν Th.1.48
: also ὀρνίθων τέλεα flocks of birds, v.l. for γένεα, Hdt.2.64;τ. ἀθανάτων A.Fr. 151
(anap.).12 a territorial division, Στρατικὸν τ. SIG421.44 (Acarnania, iii B.C.); Κορωνείων τὸ τ. Supp.Epigr.3.354 (Thebes, iii B.C.); τὸ Λοκρικὸν τ. GDI2070 (Delph., ii B.C.).II degree of completion or attainment,τόσσον μὲν ἔχον τ., οὔατα δ' οὔ πω.. προσέκειτο Il.18.378
; degree of maturity, age,ἐπὴν δὴ τοῦτο τ. παραμείψεται ὥρης Mimn.2.9
;ἥβης πρὶν τ. ἄκρον ἰδεῖν Simon.123
;ἥβης τ. μολόντας E.Med. 920
; εἰς ἀνδρὸς τ. ἰέναι man's estate, Pl.Mx. 249a;εἰς πρεσβύτου τ. ἀφικομένοις Id.Epin. 992d
;τὸ τῶν παίδων τ. ἄδηλον οἷ τελευτᾷ κακίας καὶ ἀρετῆς ψυχῆς τε πέρι καὶ σώματος Id.Smp. 181e
;οὐδὲ γήρως ἔβας τ. σὺν τᾷδε E.Alc. 413
(lyr.).b a length of time (or space), term, course, ἀρετάς, αἷσι Κλεωνυμίδαι θάλλοντες αἰεὶ σὺν θεῷ θνατὸν διέρχονται βιότου τ. Pi.I.4(3).5(23); so perh. in E.Hipp.87 (v. infr. 3), and in διὰ τέλους (v. infr. 2 c).2 state of completion or maturity, τ. λαβεῖν, ἔχειν, of plants or animals, to attain maturity, Pl.Phdr. 276b, Lg. 834c, cf. 899e: hence, completion, end, finish, τ. ἐπιθεῖναι τῷ λόγῳ complete it, Id.Smp. 186a, cf. Prt. 348a; ὃ πᾶσι τοῖς προτέροις ἐπ έθηκε τ. as a finish to all his former acts, D.18.140;τὸ τ. τῆς σκηνῆς ἐποιήσαντο X.Cyr.2.3.24
;ταύτης.. τῆς ἡμέρας τοῦτο τὸ τ. ἐγένετο Id.An.1.10.18
; τ. λαβεῖν to be completed, Pl.R. 501e, Isoc.4.5;τ. ἔχειν Pl.Lg. 772c
; οὐ τ. ἵκεο μύθων didst not reach the end of thy speech, Il.9.56;ἐπὶ τέλους τοῦ δρόμου Pl.R. 613d
; (ii B.C.); (ii B.C.), cf. BGU1816.11 (i B.C.);ἡ εἰκοστὴ τοῦ νοσήματος ἡμέρα τ. μὲν τριῶν ἑβδομάδων, ἓξ δὲ τετράδων Gal.18(2).234
:—freq. in Adverbial phrases:a τέλος at last,ὥστε τ. ἡσυχίαν ἦγον Th.2.100
, cf. 5.46; but most freq. at the beginning of the clause,μάχης δὲ καρτερῆς γενομένης, τέλος οὐδέτεροι νικήσαντες διέστησαν Hdt.1.76
, cf.4.131, al.;τέλος δέ Id.1.36
, Thgn. 1294, etc.; ἀλλὰ τ. Hdt.6.137;τ. μέντοι Id.5.89
, X.HG5.4.30;τ. γε μέντοι S.Ant. 233
; καὶ τ. Hdt.4.154, Th.1.109; τό γε τ. Pl.Lg. 740e.b < ἐς τ. in the end, in the long run,πάντως ἐς τ. ἐξεφάνη Sol.13.28
, cf. Hdt.9.37; εἰς τ. S.Ph. 409;θνητῶν δ' εἰς τ. ὄλβιος οὐδείς E.IA 161
(anap.), cf. Hdt.3.40; ὁρῶντες τὴν Λιβύην εἰς τ. ἀβλαβῆ διαμένουσαν altogether, completely, Plb.1.20.7, cf. PTeb.38.11 (ii B.C.), OGI90.12 (Rosetta, ii B.C.), PSI10.1120.5 (i B.C./i A.D.); ἐς τ. ἄνυε μοίρας dub. l. in Theoc.1.93.c διὰ τέλους (orig. perh. from signf. 1.1 or 5, or 11.1b, through the (whole) performance or time), through to the end, completely, A.Pr. 275, S.Aj. 685, E.Supp. 270, Isoc.5.24, 8.17, 19.4; throughout, all the time, always, Antipho 5.42, Timocl.8.5, Hegesipp.Com.2.3; soδιὰ τέλεος Hp.Acut.46
(= διὰ παντὸς καὶ ἀεί acc. to Gal.15.618);διὰ τέλους ἀεί Pl.Phlb. 36e
; permanently, for good, τοῦ ἀφεθῆναί σε διὰ τ. PPetr.2p.45 (iii B.C.).e τέλει perh. in the end, S.OT 198 (lyr.).3 esp. τ. ἔχειν βίου to have reached the end of life, to be dead, Pl.Lg. 801e;ἐμοὶ μὲν τοῦ βίου τὸ τ. ἤδη πάρεστιν X.Cyr.8.7.6
;πᾶσίν ἐστιν ἀνθρώποις τ. τοῦ βίου θάνατος D.57.27
;εἰς τ. τοῦ ζῆν ἀφικνεῖσθαι S.OC 1530
: less freq. abs., death,ἐλπίς ἐστι νύκτερον τ. μολεῖν A.Th. 367
(lyr.);οἱ νεηνίαι οὐκέτι ἀνέστησαν ἀλλ' ἐν τέλεϊ τούτῳ ἔσχοντο Hdt.1.31
; ἔχει τὸ κάλλιστον τ. X.Cyr.7.3.11; ἔχει τ., = τετελεύτηκε, Laconian phrase acc. to Hsch.;τῶν ἤδη τ. ἐχόντων Pl.Lg. 717e
, cf. 772c, BGU1857.7 (i B.C.); reversely,τ. ἔχει τινά Pl.Lg. 740c
;οἷόν σε βίου τ. εἷλε E.Rh. 735
(anap.):—but ὀλβίως ἔλυσεν τὸ τ. βίου has paid life's toll (cf. supr.1.8), S.OC 1720 (lyr.); τὸ τ. ὁ χρόνος ἀπαιτεῖ Poet. in Mus.Script.p.452 von Jan; alsoτ. δὲ κάμψαιμ' ὥσπερ ἠρξάμην βίου E.Hipp.87
(cf. supr. 11.1b); πρὶν ἂν πέλας (v.l. τέλος)γραμμῆς ἵκηται καὶ τ. κάμψῃ βίου Id.El. 955
-6.4 end, cessation, ὡς δὲ πρὸς τ. γόων ἀφίκοντ' S.OC 1621; πῶς τροχηλάτου μανίας ἂν ἔλθοιμ' ἐς τ. πόνων τ' ἐμῶν; E.IT83; ὅταν δὴ πημάτων λάβῃ τ. Id.Hel. 534;τ. δέχει δὴ τῶν ἐμῶν προσφθεγμά των Id.Hec. 413
;ἡ μὲν οὖν ἐπανάστασις.. τοῦτο τὸ τ. ἔσχεν Hell.Oxy.10.3
;ἐπειδὴ οὐχ οἷόν τε εἰς ἄπειρον, τ. ἔσται πάσης φορᾶς Arist.Metaph.
1074a30.5 end of a word, A.D.Pron.12.25, al.; of a sentence,ἐπὶ τέλει πρόσκειται Sor.1.43
, cf. Gal.15.20; of a chapter or book,ἐπὶ τέλει ἀναλυθήσεται Archim.Sph.Cyl.2.4
, cf. Gal.15.10;πρὸς τῷ τ. ῥηθήσεται Pl.Lg. 957b
;πρὸς τῷ τ. τοῦ ἐντέρου Arist.PA 675a16
; ἀπὸ τέλους τοῦ σταδίου, opp. ἀπὸ μέσου, Id.Ph. 239b34 (cf. infr. 111.2).III achievement, attainment,τηλοῦ ἐμοὶ νόστοιο τ. γλυκεροῖο γενέσθαι Od.22.323
, cf. Pi.N.3.25;τ. δὲ τῆς ἀπαλλαγῆς τοῦ Αἰθίοπος ὧδε ἔλεγον γενέσθαι Hdt.2.139
; πῶς ἂν καὶ τοῦτο τοῦ τ. τυγχάνοι, i.e. might be achieved, Gem.8.36.2 winning-post, goal in a race,πρὸς τ. ὀρνύμενον B.5.45
; in a contest,ἔστιν δ' ἀφάνεια τύχας καὶ μαρναμένων, πρὶν τ. ἄκρον ἱκέσθαι Pi.I.4(3).32(50)
; εἰς τ. ἐλθεῖν, of runners in a race, Pl.R. 613c.b prize, ἔφερε πυγμᾶς τ. Pi.O.10(11).67; οὐ γὰρ ἦν πενταέθλιον ἀλλ' ἐφ' ἑκάστῳ ἔργματι κεῖτο τ. Id.I.1.27;ποτὶ γραμμᾷ μὲν αὐτὰν στᾶσεκοσμήσαις, τ. ἔμμεν ἄκρον Id.P.9.118
(perh. 'to be the winning post and prize');κρίνεις τ. ἀρετᾶς B.10.6
: metaph.,οὐκ ἔχω εἰπεῖν τίνι τοῦτο Μοῖρα τ. ἔμπεδον ὤρεξε Pi.N.7.57
.3 Philos., full realization, highest point. ideal, ἅπτεσθαι τοῦ τ. Pl.Smp. 211b; πρὸς τ. ἰὼν τῶν ἐρωτικῶν ib. 210e;πρὸς τ. ἀρετῆς ἐλθόντα Id.Clit. 410e
, cf. R. 613c.b the end or purpose of action,τ. εἶναι ἁπασῶν τῶν πράξεων τὸ ἀγαθόν Id.Grg. 499e
; freq. in Arist., EN 1094a18, al.: hence, the final cause, = τὸ οὗ ἕνεκα, Id.Metaph. 994b9, 996a26, al.; hence simply = τὸ ἀγαθόν, the chief good, Id.EN 1097a21, Zeno Stoic.1.45, etc. -
19 zur Erbschaftssteuer veranlagen (veranschlagen)
zur Erbschaftssteuer veranlagen
to assess death duties
zur Erbschaftssteuer veranlagen (veranschlagen)
to assess death duties, to charge property to estate duty (Br.)Business german-english dictionary > zur Erbschaftssteuer veranlagen (veranschlagen)
-
20 יבם
יָבָםm. (b. h.) husbands brother, brother-in-law who in the case of his brother dying without issue enters his estate and marries his wife (Deut. 25:5, sq.). Lev. R. s. 20; Zeb.102a יְבָמָהּ מלך her brother-in-law (Moses) was a ruler.Yeb.IV, 3, a. fr. שומרת י׳ a widow waiting for the yabam to marry or reject her. Ib. III, 9 שעליה זיקת י׳ אחד who is tied to one yabam, v. זָקַק; a. fr.Pl. יְבָמִין. Ib. שעליה זיקת שני י׳ who is tied to two yabamim (one yabam having died after having engaged to marry her, the surviving brother combines in his person the original duty of the yabam to his first deceased brother, and the subsequent duty falling upon him on his second brothers death). Ib. IX, 1 אסורות לִיבָמֵיהֶן are forbidden in marriage to their brothers-in-law. Ib. 52a שטר כתובת י׳ the deed of marriage for yabamim. Ib.b התקדשי לו במאמר י׳ be betrothed unto me by dint of the promise arranged for yabamin; v. מַאֲמַר. B. Bath. 119b פרשת י׳ the chapter relating to the duties of the yabam and ybamah; a. fr.Denom.
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