Übersetzungsbeispiele
Jäsenvaltio voisi halutessaan soveltaa CCCTB:ssä eri verokantaa, jos sen oma kansallinen veropohja on täysin erilainen ja se haluaa pitää tosiasiallisen verokannan samana (toisin sanoen maksetun veron todellinen taso, kun verokanta, veropohja ja eri vähennykset on otettu huomioon).
A Member State could choose to apply a different tax rate for the CCCTB if its own national base was extremely different and it wanted to maintain the same effective tax rate (i.e. the real level of tax paid once the rate, base and various deductibles are taken into account).
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