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41 erbschaftssteuerpflichtig
erbschaftssteuerpflichtig
subject to death duties (US);
• erbschaftssteuerpflichtig werden to become liable to estate duty (Br.).Business german-english dictionary > erbschaftssteuerpflichtig
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42 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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43 á-búð
f. [búa á], an abode or residence on an estate or farm, tenancy; fara … á annars manns land til ábúðar (as a tenant), Grág. ii. 253; á. jarðar ( possession) heimilar tekju, Gþl. 329; en ef land spillist í a. hans, during his tenancy, K. Þ. K. 170; þá öðlast harm leigu ( rent) en hinn á. (tenancy), N. G. L. i. 94: whatever refers to the right and duties of a tenant, landskyld ok alla á. jarðar, Jb. 210, 346, 167.COMPDS: ábúðarmaðr, ábúðarskylda. -
44 vilico
vilicare, vilicavi, vilicatus Vperform duties of farm overseer; act as overseer of estate/public property -
45 villico
villicare, villicavi, villicatus Vperform duties of farm overseer; act as overseer of estate/public property -
46 società
f invar company( associazione) societysocietà a responsabilità limitata limited liability companysocietà in nome collettivo general partnershipsocietà per azioni joint stock companysocietà del benessere welfare societysocietà dei consumi consumer society* * *società s.f.1 society, community: la società moderna, modern society; la società umana, human society; la società industriale, industrial society; società dei consumi, consumer society; società opulenta, del benessere, affluent society; doveri verso la società, duties towards society (o the community); essere in lotta con la società, to be at war with society; vivere ai margini della società, to live on the fringe of society // la società delle api, the society of bees // la società elegante, the fashionable world; l'alta società, high society // i rifiuti della società, the outcasts of society2 ( associazione) society, association: società filantropica, philanthropic (o charitable) society; società sportiva, sports society // società segreta, secret society // società di mutuo soccorso, mutual aid (o friendly) society // società per la protezione degli animali, Society for the Prevention of Cruelty to Animals // (st.) Società delle Nazioni, League of Nations // l'onorata società, the Mafia; the Camorra3 (dir., econ.) company; partnership; concern; firm; (amer.) corporation: società di assicurazione, insurance company; società di trasporti, carrying (o transport) company; società di navigazione, ferroviaria, shipping, railway company; società armatrice, shipowner company; società edilizia, ( per mutui) building society, ( impresa) building firm; società immobiliare, real estate (o property) company; società mineraria, mining company // società anonima, joint-stock company; società per azioni, di capitali, joint-stock (o stock) company (o company limited by shares); società per azioni a proprietario unico, one-man business (o company), (amer.) sole corporation; società di persone, partnership, (amer.) non-stock corporation; società a responsabilità limitata, limited (liability o guarantee) company; società a responsabilità illimitata, unlimited (liability) company; società in accomandita semplice, limited partnership; società in nome collettivo, copartnership (o general o unlimited partnership); società in compartecipazione, joint venture; società a partecipazione statale, government controlled company; società multinazionale, multinational company (o amer. corporation); società di controllo, controllante, controlling company; società controllata, controlled company; società capogruppo, madre, parent company; società consociata, affiliata, affiliate (o subsidiary o affiliated o sister company); società subentrante, successor company; società autorizzata, costituita, incorporated company; società non registrata, unincorporated association; società quotata, non quotata in Borsa, listed (o quoted) company, unlisted (o unquoted) company; società di fatto, (amer.) de facto (o unregistered) corporation; società di comodo, dummy company; società fantasma, fittizia, bogus company; (amer.) sham corporation; società semplice, (ordinary) partnership; società cooperativa, cooperative society (o mutual company); società familiare, family company; società commerciale, (amer.) business corporation; società di consulenza, consulting firm; società di gestione, management trust; società di revisione contabile, auditing company; società fiduciaria, trust company; società finanziaria, investment trust; società finanziaria di controllo, holding company; società di finanziamento, finance company; società di investimento, investment company; società mutua di credito, credit association // costituire, formare, sciogliere, liquidare una società, to form, to dissolve, to wind up a partnership; entrare, mettersi in società con qlcu., to go into business (o to set up partnership) with s.o.; (fam.) to go into partnership with s.o.; comprare qlco. in società con qlcu., (fam.) to share (o to split) the cost of sthg. with s.o.; giocare in società con qlcu., (fam.) to make a joint bet with s.o.4 (riunione, ritrovo elegante) society: abito da, di società, evening dress; ( da uomo) ( smoking) dinner jacket (o amer. tuxedo); ( frac) evening dress; giochi di società, party (o parlour) games; vita di società, social life; non mi trovo a mio agio in società, I don't feel at ease in society; entrare in società, to enter society; frequentare la società, to move in society.* * *[sotʃe'ta]sostantivo femminile invariabile1) sociol. society2) (ceto)alta, buona società — high, polite society
3) (associazione) association, club, societysocietà calcistica, sportiva — football, sports club
4) dir. econ. companysocietà di assicurazioni, servizi, navigazione — insurance, service, shipping company
essere, entrare in società con qcn. — to be in, to enter into partnership with sb
5) colloq.comprare qcs. in società con qcn. — to go in on sth. with sb
•società per azioni — public company, limited company BE, corporation AE
società finanziaria — finance company, finance house
* * *società/sot∫e'ta/f.inv.1 sociol. society; la società moderna modern society; vivere in società to live in society; gioco di società parlour game2 (ceto) alta, buona società high, polite society3 (associazione) association, club, society; società calcistica, sportiva football, sports club; società segreta secret society4 dir. econ. company; società di assicurazioni, servizi, navigazione insurance, service, shipping company; essere, entrare in società con qcn. to be in, to enter into partnership with sb.5 colloq. comprare qcs. in società con qcn. to go in on sth. with sb.società in accomandita semplice limited partnership; società anonima joint-stock company; società per azioni public company, limited company BE, corporation AE; società del benessere affluent society; società civile society; società commerciale business firm; società dei consumi consumer society; società finanziaria finance company, finance house; società in nome collettivo general partnership; società a responsabilità limitata limited company. -
47 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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48 contribución de herencia
• death duties• estate tax• inheritance per capita• inheritance tax• inheritance taxesDiccionario Técnico Español-Inglés > contribución de herencia
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49 налог на наследство
death/succession duties, estate duty/tax -
50 Lavoisier, Antoine Laurent
SUBJECT AREA: Chemical technology[br]b. 26 August 1743 Paris, Franced. 8 May 1794 Paris, France[br]French founder of the modern science of chemistry.[br]As well as receiving a formal education in law and literature, Lavoisier studied science under some of the leading figures of the day. This proved to be an ideal formation of the man in whom "man of science" and "public servant" were so intimately combined. His early work towards the first geological map of France and on the water supply of Paris helped to win him election to the Royal Academy of Sciences in 1768 at the youthful age of 25. In the same year he used some of his private income to buy a part-share in the "tax farm", a private company which leased from the Government the right to collect certain indirect taxes.In 1772 Lavoisier began his researches into the related phenomena of combustion, respiration and the calcination or oxidation of metals. This culminated in the early 1780s in the overthrow of the prevailing theory, based on an imponderable combustion principle called "phlogiston", and the substitution of the modern explanation of these processes. At the same time, understanding of the nature of acids, bases and salts was placed on a sounder footing. More important, Lavoisier defined a chemical element in its modern sense and showed how it should be applied by drawing up the first modern list of the chemical elements. With the revolution in chemistry initiated by Lavoisier, chemists could begin to understand correctly the fundamental processes of their science. This understanding was the foundationo of the astonishing advance in scientific and industrial chemistry that has taken place since then. As an academician, Lavoisier was paid by the Government to carry out investigations into a wide variety of practical questions with a chemical bias, such as the manufacture of starch and the distillation of phosphorus. In 1775 Louis XVI ordered the setting up of the Gunpowder Commission to improve the supply and quality of gunpowder, deficiencies in which had hampered France's war efforts. Lavoisier was a member of the Commission and, as usual, took the leading part, drawing up its report and supervising its implementation. As a result, the industry became profitable, output increased so that France could even export powder, and the range of the powder increased by two-thirds. This was a material factor in France's war effort in the Revolution and the Napoleonic wars.As if his chemical researches and official duties were not enough, Lavoisier began to apply his scientific principles to agriculture when he purchased an estate at Frechines, near Blois. After ten years' work on his experimental farm there, Lavoisier was able to describe his results in the memoir "Results of some agricultural experiments and reflections on their relation to political economy" (Paris, 1788), which holds historic importance in agriculture and economics. In spite of his services to the nation and to humanity, his association with the tax farm was to have tragic consequences: during the reign of terror in 1794 the Revolutionaries consigned to the guillotine all the tax farmers, including Lavoisier.[br]Bibliography1862–93, Oeuvres de Lavoisier, Vols I–IV, ed. J.B.A.Dumas; Vols V–VI, ed. E.Grimaux, Paris (Lavoisier's collected works).Further ReadingD.I.Duveen and H.S.Klickstein, 1954, A Bibliography of the Works of Antoine Laurent Lavoisier 1743–1794, London: William Dawson (contains valuable biographical material).D.McKie, 1952, Antoine Lavoisier, Scientist, Economist, Social Reformer, London: Constable (the best modern, general biography).H.Guerlac, 1975, Antoine Laurent Lavoisier, Chemist and Revolutionary, New York: Charles Scribner's Sons (a more recent work).LRDBiographical history of technology > Lavoisier, Antoine Laurent
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51 таможенная пошлина
1. customs dutyпошлина, взимаемая со стоимости товара — duty ad valorem
налог на наследство, наследственная пошлина — estate duty
2. custom duesтовары, обложенные таможенной пошлиной — customed goods
таможенные сборы; таможенные пошлины — customs duties
ежегодные сбор, налог, пошлина, взнос — annual due
Русско-английский военно-политический словарь > таможенная пошлина
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52 теория государства и права
право, регулирующее международные договоры — law of treaties
нарушение нормы права, правонарушение — contravention of law
Бизнес, юриспруденция. Русско-английский словарь > теория государства и права
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53 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. -
54 יָבָם
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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