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de går fra fuldstændig sambeskatning over ligedelingssystem til særskilt be skatning af ægtefællers indkomster.
i would just like to stress that pakistan has a constitution, that elections have taken place — even if they were not the elections...
systemet med "sambeskatning" og socialsikringssystemets indretning afholder sekundære forsørgere fra at arbejde.
disincentives for second-earners to work arise from the ‘joint taxation’ system and from the design of the social benefit system.
for eksempel på det skatteretlige område, sambeskatning af ægtefællerne, straffes kvinden og der lægges bånd på hendes økonomiske uafhængighed.
my group — and i am now speaking in particular as a dutch member of the cd group — feels that these paragraphs do not really belong in a resolution that concerns emancipation.
udvalget om økonomi og valutaspørgsmål støtter og glæder sig over udtalelserne imod sambeskatning af ægtefællers indkomster, som de er affattet i fru robert's betænkning.
we are not against the conclusion of a cooperation agreement in principle, but are of the opinion that genuine steps must be seen to be made in the democratic process.
denne ”sambeskatning” er ikke nødvendigvis knyttet til forekomsten af underskud, selv om det er den primære grund til at anvende en sådan ordning.
this “pooling” is not necessarily linked to the existence of losses although this will be the main reason for applying such a system.
arbejdstagerne opnår ikke opsparingspræmie, når den skattepligtige indkomst overstiger dm 24 000 for enlige (dm 48 000 ved sambeskatning af ægtefællerne plus dm 1 800 for hvert forsørgelsesberettiget barn).
'workers' bonds' are claims against the employer; such bonds are issued to his employees within the framework of a profitsharing scheme, or to supplement earnings.
det samme gælder bruxelles' retningslinjer for privatiseringer i grækenland, for lønindeksering i luxembourg eller for sambeskatning i tyskland, som i år er blevet behandlet inden for rammerne af det europæiske semester.
the same is true of instructions from brussels on privatisation in greece, on index-linking of wages in luxembourg, or on joint taxation of couple’s incomes in germany, as was the subject of the european semester this year.
i sverige har disse politikker været baseret på gennemgribende reformer af forældreorlovsordningerne, offentlige børnepasningsordninger, særlige skatteordninger for familier (sambeskatning blev afskaffet i 1971) og familielovgivning.
in sweden, these policies have been underpinned by major reforms in the areas of parental leave, public child-care provision, tax measures for families (joint taxation was abolished in 1971) and family law.
den kan hver ken direkte eller indirekte, helt eller delvist indgå i beregningsgrundlaget for den sats, der skal anvendes for tjenestemandens øvrige indtægter eller den sats, der skal anvendes for ægtefællens indkomst i de tilfælde, hvor der i henhold til den nationale lovgivning er sambeskatning af ægtefæller.
com munity salaries may not be taken into consideration, directly or indirectly, in whole or in part, to calculate the rate of tax applicable to your other income, or your spouse's income where under national law married people pay tax on their joint income.