Traduction de «Aide maternelle à domicile » (Français → Anglais) :

In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Union, officials and other servants of the Union who, solely by reason of the performance of their duties in the service of the Union, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Union, shall be considered, both in the country of their actual residence and in the country of domicile for tax p ...[+++]urposes, as having maintained their domicile in the latter country provided that it is a member of the Union.

To reduce the risk of mis-mothering or rejection, it is important that a strong maternal bond is allowed to develop during the first few days of life.

In the application of income tax, wealth tax and death duties and in the application of conventions on the avoidance of double taxation concluded between Member States of the Communities, officials and other servants of the Communities who, solely by reason of the performance of their duties in the service of the Communities, establish their residence in the territory of a Member State other than their country of domicile for tax purposes at the time of entering the service of the Communities, shall be considered, both in the country of their actual residence and in the count ...[+++]ry of domicile for tax purposes, as having maintained their domicile in the latter country provided that it is a member of the Communities.

(b) in paragraph 2, the following point shall be added: "(f) the place where services referred to in the last indent of subparagraph (e) are supplied when performed for non-taxable persons who are established, have their permanent address or usually reside in a Member State, by a taxable person who has established his business or has a fixed establishment from which the service is supplied outside the Community or, in the absence of such a place of business or fixed establishment, has his permanent address or usually resides outside the Community, shall be the place where the non-taxable person is established, has his permanent address o ...[+++]r usually resides".

In addition to rules for determining the domicile of children (domicile of origin), there are rules for establishing the domicile of adults, either by acquisition of a new domicile (domicile of choice) or by revival of the domicile of origin.

Notwithstanding Articles 73 and 74 of the Regulation, the housing allowances, the home childcare allowance, the family allowance for the employment of a registered child-minder and the parental child-rearing allowance shall be granted only to persons concerned and to members of their families residing in French territory`;