Traduction de «impôt sur les spectacles » (Français → Anglais) :

‘tax’ means income tax, corporation tax and, where applicable, capital gains tax, as well as withholding tax of a nature equivalent to any of these taxes;

2. It shall be within the discretion of Member States to decide whether Article 4(4) applies to a pornographic performance that takes place in the context of a consensual relationship where the child has reached the age of sexual consent or between peers who are close in age and degree of psychological and physical development or maturity, in so far as the acts did not involve any abuse or exploitation and no money or other form of remuneration or consideration is given as payment in exchange for the pornographic performance.

2. It shall be within the discretion of Member States to decide whether Article 4(4) applies to a pornographic performance that takes place in the context of a consensual relationship where the child has reached the age of sexual consent or between peers who are close in age and degree of psychological and physical development or maturity, in so far as the acts did not involve any abuse or exploitation and no money or other form of remuneration or consideration is given as payment in exchange for the pornographic performance.

FR: the artists have obtained an employment contract from an authorised entertainment enterprise,the work permit is delivered for a period not exceeding nine months renewable for a duration of three months,compliance with an economic needs test is required,the entertainment enterprise must pay a tax to the International Migration Office.

Thus, the taxation of cooperatives’ revenues and corporate tax, taxation of profits or surpluses within the hands of the co-operators and taxation of indivisible reserves still differs from one country to another.

Invalidity, old-age, survivor's (pensions): // // (a) in general: // Istituto nazionale della previdenza sociale (National Social Welfare Institution), provincial offices // (b) for workers in the entertainment business: // Ente nazionale di previdenza e assistenza per i lavoratori dello spettacolo (National Welfare and Assistance Office for Workers in the Entertainment Business), Roma // (c) for supervisory staff in industrial undertakings: // Istituto nazionale di previdenza per i dirigenti di aziende industriali (National Welfare Institution for Supervisory Staff in Industry), Roma // (d) for journalists: // Istituto nazionale di prev ...[+++]idenza per i giornalisti italiani "G.