Translation of "impôts sur les redevances " (French → English) :

‘direct taxes’ means taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property,

The tax is based on the total amounts, exclusive of value added tax, paid by the advertisers for the broadcasting of their advertising messages to the taxable persons concerned or to the advertising managers, minus the amounts paid under the tax provided for in Article 302a KC of the General Tax Code, which is payable by television editors and distributors broadcasting audiovisual works eligible for support from the National Centre for Cinematography.

‘direct taxes’ means taxes on wages, profits, interests, rents, royalties, and all other forms of income, and taxes on the ownership of real property,

This is because the tax revenue 'at stake' is limited by various factors: the restriction to small or small and medium-sized companies; the limited number of small and medium-sized companies with establishments in other Member States; the optional character; strict monitoring; the generally low tax liabilities of SMEs etc.

This Communication will update the 1997 Communication on environmental taxes and charges [37] and widen its scope to include issues such as tradable permits.

Where a company of a Member State, or a permanent establishment situated in that Member State of a company of a Member State, receives interest or royalties from an associated company of Greece or Portugal, or receives royalties from an associated company of Spain, or receives interest or royalties from a permanent establishment situated in Greece or Portugal of an associated company of a Member State, or receives royalties from a permanent establishment situated in Spain of an associated company of a Member State, the first Member State will allow an amount equal to the tax paid in Greece, Spain or Portugal on that income as a deduction ...[+++] from the tax on the income of the company or permanent establishment which received that income.