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1 équipements collectifs
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2 équipement
c black équipement [ekipmɑ̃]masculine nouna. ( = matériel) equipmentc black b. ( = aménagement) équipement électrique electrical fittings• équipements collectifs [de ville, région] community facilities━━━━━━━━━━━━━━━━━✎ Le mot anglais s'écrit sans e après le p.* * *ekipmɑ̃nom masculin1) ( matériel) (d'usine, de cuisine) equipment; ( de sportif) kit2) ( infrastructure)l'équipement de la région a coûté... — improving the region's facilities cost...
* * *ekipmɑ̃1. nm1) (= matériel) equipment, (de sportif) gear, equipment2) (= infrastructures, routes) facilities pl3) (le fait d'équiper) [sportifs] kitting out2. équipements nmpl* * *équipement nm2 ( installation) équipements facilities (pl); équipement portuaire port facilities; équipements scolaires/sociaux/sportifs school/social/sports facilities; équipement hôtelier d'une station accommodation facilities of a resort;3 ( processus) ( d'armée) equipping; (de soldat, sportif) kitting out; l'équipement de la région a coûté trois millions d’euros improving the region's facilities cost three million euros.équipement automobile car accessories; équipement de bord on-board equipment; équipement électrique ( de véhicule) electrics (pl); ( de maison) electrical fittings (pl); équipements collectifs public facilities; équipements spéciaux Aut bad weather equipment.[ekipmɑ̃] nom masculina. AUTOMOBILE [pneus] snow tyresb. [chaînes] chains3. [infrastructure]équipements sportifs/scolaires sports/educational facilitiesl'équipement routier/ferroviaire du pays the country's road/rail infrastructure(le service de) l'Équipementlocal government department responsible for road maintenance and issuing building permits4. [fait de pourvoir] -
3 impôt
impôt [ɛ̃po]masculine noun( = taxe) tax• je paye plus de 10 000 € d'impôts I pay more than 10,000 euros in tax• impôt direct/indirect/déguisé direct/indirect/hidden tax• faire un bénéfice de 10 000 € avant impôt to make a profit of 10,000 euros before tax► impôt foncier ≈ land tax► impôt sur les plus-values ≈ capital gains tax━━━━━━━━━━━━━━━━━The main taxes in France are income tax ( l'impôt sur le revenu), value-added tax on consumer goods (« la TVA »), local taxes funding public amenities ( les impôts locaux) and two kinds of company tax (« la taxe professionnelle », l'impôt sur les sociétés).Income tax can either be paid in three instalments (the first two, known as « tiers provisionnels », are estimates based on the previous year's tax, while the third makes up the actual tax due), or in monthly instalments (an option known as « mensualisation »). Late payment incurs a 10% penalty known as a « majoration ».* * *ɛ̃ponom masculin taxavant/après impôt — before/after tax
Phrasal Verbs:* * *ɛ̃po1. nm1) (taxe spécifique) tax2)l'impôt — taxation, taxes pl
le recouvrement de l'impôt — tax collection, the collection of taxes
2. impôts nmpl(= contributions) tax sgpayer 1000 euros d'impôts — to pay 1,000 euros in tax
* * *A nm1 ( prélèvement) tax; payer ses impôts to pay one's taxes; payer 2 000 € d'impôts to pay €2,000 in tax; avant/après impôt before/after tax; impôt direct/indirect direct/indirect tax; impôt progressif/proportionnel progressive/proportional tax;B impôts nmpl ( institution) les impôts tax (sg); réduire les impôts to reduce tax; payer des impôts to pay tax.impôt additionnel surtax; impôt sur les bénéfices corporation tax; impôt sur le capital tax on capital; impôt foncier property tax; impôt sur la fortune wealth tax; impôt sur les grandes fortunes, IGF ≈ wealth tax; impôt indiciaire wealth-related tax; impôts locaux local taxes; impôt sur le patrimoine inheritance tax; impôt sur les plus-values capital gains tax; impôt de quotité proportional tax; impôt sur le revenu income tax; impôt sur le revenu des personnes physiques, IRPP personal income tax; impôt sur les sociétés corporate tax, company tax; impôt de solidarité sur la fortune, ISF ≈ wealth tax.ⓘ Impôt sur le revenu A tax payable on income (but not deducted at source) which may be paid in three instalments in arrears or on a monthly basis. An annual tax return ( la déclaration d'impôts) must be completed as part of the process.[ɛ̃po] nom masculin1. [prélèvement] taxl'impôt taxation, taxespayer 1 000 euros d'impôt to pay 1,000 euros in taxes ou (in) taxfinancé par l'impôt paid for out of taxes ou with the taxpayers' moneyimpôt direct/indirect direct/indirect tax2. (figuré & littéraire)These are taxes levied to finance local, departmental or regional government. The best-known are the taxe d'habitation (paid by rent-paying tenants), the taxe foncière (paid by homeowners) and the taxe professionnelle (levied on businesses). The rate of each tax is decided at local level.
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