Traduction de «arrérages d'impôts » (Français → Anglais) :

outstanding tax

payment of amounts due

employee paid in arrears [ employee paid on an arrears basis | employee paid on a positive basis ]

back interest

annuity instalment [ annuity installment | instalment of an annuity ]

after tax | clear of tax | tax deducted

non-commutable benefit

11. The Veteran covenants and agrees to pay punctually and regularly all rates, taxes and assessments that have been or may be levied or imposed upon or in respect of the said land or improvements thereon for the current year, and each subsequent year during the continuance of this Agreement, and to deliver the receipts for same to the Director prior to the 31st day of December in each year, and if the Veteran fails or neglects to pay any such lawful rates, taxes or assessments by the date on which such rates, taxes or assessments fall due, that the Director may pay any arrears of such rates, taxes or assessments and all moneys so expend ...[+++]ed by the Director shall be repaid by the Veteran on demand with interest at the rate ofper annum from the time of such payment by the Director and until so repaid the amount of such payment shall be added to the purchase price of the said land.

That is unfortunate because, at present, the employees get their pensions, back wages, vacation pay, severance pay and any other benefits only after the taxes, creditors and suppliers have been paid.

In France taxable income coming under Article 125 A of the Code Générale des Impôts (income derived respectively from interest, arrears and other profits from State funds, bonds, shareholdings, bills and other debt securities, deposits, sureties and current accounts) or Article 125-0 A of the Code (income derived from the capitalisation of bonds or contracts and other similar investments) does not qualify for a reduced tax rate - particularly not a reduced rate of withholding tax - unless the debtor is resident or established in France.

Under French law, income falling within Article 125 A or Article 125-0 of the Code Générale d'Impôts (income derived respectively from interest, arrears and other profits from State funds, bonds, shareholdings, bills and other debt securities, deposits, sureties and current accounts, or from capitalisation bonds or contracts and other similar investments) qualifies for a reduced rate of withholding tax in full discharge of tax liability.