Taxation unit
Taxation unit is a term from tax law and means the smallest unit into which a tax base can be broken down.
The smallest unit for income tax is 1 euro, for motor vehicle tax 100 cm³ and for coffee tax 1 kilogram. In order to calculate the tax liability, a tax rate is again assigned to the assessment base .
Individual evidence
- ↑ Taxation unit finanzlexikon-online.de, accessed on May 19, 2019
- ↑ Constanze Hacke: Our tax system bpb , October 24, 2012
