Year-end dividend – in most jurisdictions it means an extra dividend, released by the corporate body towards shareholders, on the base of greater income/profit achieved for the last tax year.
Year-ending – this is the 12 months period, used by the local legislation for taxations and used by corporate bodies for performing the annual company accountancy.
Yard – it represents a regulated land plot within the borders of a city or a village, following the minimal requirements for size and borders as such individual subject of the real estate law (i.e. minimum area, facing a street,…
Zoning regulations – these are State or municipal laws that establishing building rules, restrictions and land usage regulations for real estates in a specified area of a town, municipality or a region.
Zone of privacy – it includes the personal rights, as granted to the citizens in the Constitution.
Zero rated real estate sales – these sales that are not taxable, i.e. Capital Gains is not due. For example this could apply to first property bought and sold only after expiration of some time.