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1 onere
onere s.m. burden; ( spesa) charge, outlay, expense; ( dovere) duty: la famiglia era un onere troppo gravoso per lui, his family was too heavy a burden for him; addossarsi un onere, to take on a responsibility; assumersi l'onere delle spese, to take upon oneself the burden of expenses // (trib.) onere tributario, tax burden // (dir.): onere della prova, burden (o onus) of proof (o onus probandi); l'onere della prova spetta al Pubblico Ministero, the onus lies on the prosecution; eredità con un onere, conditional legacy // (amm.): oneri fissi, fixed charges; oneri sociali, previdenziali, welfare contributions; oneri salariali, labour costs; onere non dovuto, overcharge; oneri obbligatori, compulsory charges // (banca): oneri bancari, bank charges; oneri su scoperto di conto corrente, overdraft charges; oneri di interesse, interest charges; senza oneri finanziari, uncharged (o free) // (fin.) oneri finanziari, financial charges (o expenses o outlays).* * *['ɔnere]sostantivo maschile burden* * *onere/'ɔnere/sostantivo m.burden\onere fiscale tax burden; - i sociali social security taxes. -
2 sostitutivo
sostitutivo agg.1 substitutive, substitute (attr.) // (amm.) indennità sostitutiva, substitute (o fringe) allowance; imposta sostitutiva, substitute tax // (dir.) legato sostitutivo, substitutional legacy2 (inform.) alternate; overridable◆ s.m. substitute.* * *[sostitu'tivo]aggettivo [prodotto, certificato] substitute attrib.* * *sostitutivo/sostitu'tivo/[prodotto, certificato] substitute attrib.
См. также в других словарях:
legacy tax — noun : a tax levied on the privilege of passing title by will to property, especially personal property compare death tax, estate tax, inheritance tax … Useful english dictionary
legacy tax — A succession tax or duty on the passing of personal property by will. Knowlton v Moore, 178 US 41, 44 L Ed 969, 20 S Ct 747. An inheritance tax, rather than estate tax. Re Inman, 101 Or 182, 199 P 615, 16 ALR 675 … Ballentine's law dictionary
legacy — A disposition of personalty by will. A bequest. In a technical sense and strictly construed, legacy is a gift or bequest by will of personal property, whereas a devise is a testamentary disposition of real estate, but such distinction will not be … Black's law dictionary
legacy — A disposition of personalty by will. A bequest. In a technical sense and strictly construed, legacy is a gift or bequest by will of personal property, whereas a devise is a testamentary disposition of real estate, but such distinction will not be … Black's law dictionary
legacy duty — noun chiefly Britain : legacy tax * * * legacy duty noun A duty levied on legacies, varying according to degree of relationship, abolished in 1950 • • • Main Entry: ↑legacy … Useful english dictionary
legacy duty — See legacy tax … Ballentine's law dictionary
Legacy — Leg a*cy (l[e^]g [.a]*s[y^]), n.; pl. {Legacies} ( s[i^]z). [L. (assumed) legatia, for legatum, from legare to appoint by last will, to bequeath as a legacy, to depute: cf. OF. legat legacy. See {Legate}.] 1. A gift of property by will, esp. of… … The Collaborative International Dictionary of English
Legacy duty — Legacy Leg a*cy (l[e^]g [.a]*s[y^]), n.; pl. {Legacies} ( s[i^]z). [L. (assumed) legatia, for legatum, from legare to appoint by last will, to bequeath as a legacy, to depute: cf. OF. legat legacy. See {Legate}.] 1. A gift of property by will,… … The Collaborative International Dictionary of English
Legacy hunter — Legacy Leg a*cy (l[e^]g [.a]*s[y^]), n.; pl. {Legacies} ( s[i^]z). [L. (assumed) legatia, for legatum, from legare to appoint by last will, to bequeath as a legacy, to depute: cf. OF. legat legacy. See {Legate}.] 1. A gift of property by will,… … The Collaborative International Dictionary of English
legacy duty — tax on inherited money or property … English contemporary dictionary
Tax Equity and Fiscal Responsibility Act of 1982 — The Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), a United States federal law, rescinded some of the effects of the Economic Recovery Tax Act (ERTA, colloquially known as the Kemp Roth Tax Cut) passed the year before.The scheduled… … Wikipedia