Betekenis van:
personal income

Voorbeeldzinnen

1. Disposable income is what counts for the level of personal consumption.
2. Personal income tax
3. All my personal income
4. Less than half of my personal income
5. All my personal income 2 More than half of my personal income
6. Proportion of personal income kept separate from the common household budget
7. This commitment also includes legal persons subject to personal income tax.
8. These measures also include a reduction in the net yield under the scheme for the objective assessment of personal income tax for agricultural activities, a reduction of the percentage for calculating quarterly VAT payments under the simplified arrangements for certain agricultural activities and a tax measure to increase the percentage of expenditure which is difficult to substantiate in the context of personal income tax.
9. This tax advantage cannot be considered in isolation from the tax paid by cooperative members on their share of their cooperative’s profits when they pay their personal income tax.
10. The more positive outcome reflects higher revenues (especially personal income tax) owing to stronger-than-projected growth as well as more contained expenditure growth, notably lower-than-planned public investment.
11. The advantage that a cooperative might have enjoyed as a result of the company tax rebate is offset by the double taxation on personal income imposed on cooperative members and the increase in their tax burden in this way.’
12. Firstly, the Court declares, recital 146 provides that the advantage that a cooperative might have enjoyed as a result of the 50 % company tax rebate is offset by the double taxation on personal income.
13. Hypothesis: Cooperative results (50 %) and extra-cooperative results (50 %), applying Law No 27/1999 and assuming that the entire available profit goes to the members. Marginal rate of personal income tax: 48 %
14. This situation is reflected in Article 23 of Law No 40/1998 of 9 December 1998 on personal income tax and other tax rules [19], which confirms the unequal treatment of dividends (specific to capital companies subject to the general tax system) in relation to cooperative income (specific to cooperatives subject to special tax arrangements).
15. Taking account of these special features, the 50 % rebate on the amount of company tax payable by specially protected cooperatives must be seen in the light of the fact that dividends/cooperative income are taxed twice, first through company tax and then through personal income tax.