Maksustatava

Maksustatava is an Estonian grammatical form used in legal and administrative language to indicate something that is subject to taxation. Specifically, maksustatav is an adjective meaning “taxable,” and maksustatava is its genitive singular form, commonly appearing when the modified noun is in a case that requires the genitive or when forming certain fixed phrases.

In practice, maksustatava appears in phrases such as maksustatava tulu (taxable income) or maksustatava vara (taxable property). The term itself is not a separate legal category; rather, it functions as a descriptive modifier in tax provisions to denote items, incomes, or transactions that fall under taxation under the applicable law.

Context and usage: the determination of what is maksustatav is defined by Estonian tax law, with statutes and regulations issued by authorities such as the Tax and Customs Board (Maksu- ja Tolliamet). Concepts of taxable income, taxable goods and services, and other tax bases are detailed in Acts such as the Income Tax Act (Tulumaksuseadus) and the VAT Act (Käibemaksuseadus). The phrase maksustatava tulu or maksustatava vara appears as part of statutory language describing the scope of taxation.

Etymology: maksustatav is formed from the verb maksustada (“to tax”) with the participial suffix -atav, meaning “taxable.” Maksustatava is the inflected genitive singular form used when the noun it modifies requires a genitive.