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1 exempt
exempt [ɪg'zempt]exempt, exempté, dispensé ( from de);∎ to be exempt from sth être exempt de qch;∎ he was declared exempt from any blame il a été établi qu'il n'était en aucun responsable de ce qui s'était passé;∎ exempt from taxes exonéré d'impôt, exempt d'impôt(gen) exempter, dispenser ( from de); (from tax) exonérer, exempter ( from de); (from military service) exempter;∎ to exempt sb/sth from sth exempter qn/qch de qch;∎ to exempt sb from blame n'avoir rien à reprocher à qn -
2 tax
tax [tæks]1. noun• before/after tax avant/après l'impôt• how much tax do you pay? combien d'impôts payez-vous ?a. [+ goods] taxer ; [+ income, person] imposer ; [+ patience] mettre à l'épreuve ; [+ strength] éprouverb. ( = accuse) to tax sb with (doing) sth accuser qn de (faire) qch3. adjective[system, incentive] fiscal4. compounds• for tax purposes pour des raisons fiscales ► tax return noun (feuille f de) déclaration f de revenus* * *[tæks] 1. 2.transitive verb1) imposer [earnings, person]; taxer [luxury goods]2) Automobile3) ( strain) mettre [quelque chose] à l'épreuve [patience] -
3 tax-exempt
tax-exempt adj exonéré d'impôt. -
4 tax-exempt
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5 tax-free
(goods) exonéré de taxes, non taxé; (interest) exonéré d'impôts, exempt d'impôts; (income) exonéré d'impôts►► tax-free shop boutique f hors taxes;tax-free shopping achats mpl hors taxes -
6 tax, exempt
exempt d'impôts, exonéré d'impôts -
7 tax-free
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8 tax free
exempt d'impôt (BD) -
9 tax-free
adjective, adverb (without payment of tax: tax-free income.) exempt d'impôts -
10 tax-free
adjective [income] exempt d'impôt -
11 tax-exempt
adjective exonéré d'impôt -
12 tax-exempt
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13 free of tax
Fisc. exonéré de taxes; exempt d'impôtEnglish-French dictionary of law, politics, economics & finance > free of tax
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14 VAT
∎ exclusive of or excluding VAT hors TVA;∎ subject to VAT soumis(e) à la TVA;∎ to be VAT registered être assujetti(e) à la TVAVAT credit crédit m de TVA;VAT exempt amount montant m exonéré de TVA;familiar VAT man = inspecteur de la TVA;VAT rate taux m de TVA;VAT registration number code m assujetti TVA;VAT return déclaration f de TVA;VAT statement état m TVAA High Court judge ruled yesterday that the VAT man is perfectly entitled to pursue prostitutes. Mr Justice Jacob decided that members of the world's oldest profession should not be allowed to exploit a loophole because of their illegal activities and avoid paying value-added tax. The ruling, while difficult to enforce, raises the prospect of pimps and procurers having to keep accounts for inspection by Customs and Excise, just like any other business.
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15 free
B adj1 (unhindered, unrestricted) [person, country, election, press, translation] libre (after n) ; [access, choice] libre (before n) ; to be free to do être libre de faire ; to leave sb free to do laisser qn libre de faire ; to feel free to do ne pas hésiter à faire ; feel free to ask questions n'hésitez pas à poser des questions ; ‘may I use your phone?’-‘feel free’ ‘puis-je me servir de votre téléphone?’-‘je vous en prie’ ; feel free to make yourself a coffee si tu veux un café, fais comme chez toi ; to break free of ou from se libérer de [influence, restriction] ; to set sb free from libérer qn de [situation, task] ; to set sb free to do donner toute liberté à qn pour faire ; a school where children are allowed free expression une école où les enfants peuvent s'exprimer librement ; there will be free movement of workers within the country les ouvriers auront le droit de circuler librement dans les limites du pays ; I oiled the hinges to allow free movement j'ai graissé les gonds pour faciliter le mouvement ; roadworks have restricted the free movement of traffic des travaux ont réduit la fluidité de la circulation ;2 ( not captive or tied) [person, limb] libre ; [animal, bird] en liberté ; she grabbed it with her free hand elle l'a saisi de sa main libre ; one more tug and the rope/my shoe was free un coup de plus et la corde/ma chaussure était dégagée ; to set [sb/sth] free libérer [prisoner, hostage] ; rendre la liberté à [animal, bird] ; to pull a person/an animal free extirper une personne/un animal (from, of de) ; to pull sth free dégager qch [object, shoe] ; to break free [person, animal] se libérer (de ses liens) ; the boat broke free from ou of its moorings le bateau a rompu ses amarres ; how did the parrot get free? comment le perroquet s'est-il évadé? ; they had to cut the driver free from his car on a dû couper la tôle de la voiture pour dégager le chauffeur ; we managed to cut the rabbit free ( from trap) nous avons réussi à libérer or dégager le lapin ;3 ( devoid) to be free from ou of sb [person] être libéré de qn ; free from ou of litter/weeds/pollution dépourvu de déchets/mauvaises herbes/pollution ; he's not entirely free from ou of blame il n'est pas tout à fait irréprochable ; a day free from ou of interruptions une journée sans interruptions ; she was free from ou of any bitterness/hatred elle n'éprouvait aucune amertume/haine ; I'm finally free from ou of debt je suis enfin débarrassé de mes dettes ; to be free from ou of pain ne pas souffrir ; this soup is free from ou of artificial colourings cette soupe ne contient pas de colorants artificiels ; free of ou from tax Fin exonéré d'impôts ; free of ou from interest Fin sans intérêts ;4 ( costing nothing) [ticket, meal, delivery, sample] gratuit ; ‘admission free’ ‘entrée gratuite’ ; free gift Comm cadeau m ; she only came with us in the hope of a free meal/ride elle nous a accompagnés dans le seul espoir de gagner or d'économiser un repas/trajet ; you can't expect a free ride fig on n'a rien pour rien ; he's had a free ride fig il n'a pas trop sué ○ pour en arriver là ;5 ( not occupied) [person, time, morning, chair, room] libre ; are you free for lunch on Monday? es-tu libre lundi pour déjeuner? ; is this seat free? cette place est-elle libre? ; I'm trying to keep Tuesday free to go and see her j'essaie de garder mon mardi libre pour pouvoir aller la voir ; ‘please leave ou keep this parking space free for disabled drivers’ ‘stationnement réservé aux conducteurs handicapés’ ;6 (generous, lavish) to be free with être généreux/-euse avec [food, drink] ; être prodigue de [compliments, advice] ; they've always been very free with money ils ont toujours dépensé sans compter ; to make free with sth se servir généreusement de qch ;7 ( familiar) familier/-ière ; he's too free in his manner il a des manières trop familières ; to make free with sb se permettre des familiarités avec qn ;8 Chem [atom, nitrogen] libre ;C adv1 ( at liberty) [run, roam] librement, en toute liberté ; to go free [hostage] être libéré ; [murderer, criminal] circuler en toute liberté ; the rapist walked free from the court le violeur a pu sortir libre du tribunal ;2 ( without payment) [give, mend, repair, travel] gratuitement ; buy two, get one free un produit de gratuit pour l'achat de deux ; children are admitted free l'entrée est gratuite pour les enfants.D for free adv phr [give, mend, repair, work] gratuitement ; I'll tell you this for free ○ ça, je peux te le dire.E vtr1 ( set at liberty) (from prison, captivity, slavery, chains, trap) libérer [person, animal] ; ( from wreckage) dégager ; to free sth from sth dégager or libérer qch de qch ; to free sb from libérer qn de [prison] ; débarrasser qn de [burden, prejudice] ; décharger qn de [blame, responsibility] ; délivrer qn de [oppression, anxiety, guilt] ; soulager qn de [suffering, disease] ; to free sth from state control libérer qch du contrôle de l'État ;2 ( make available) débloquer [money, capital, resources] ; libérer [person, hands] ; early retirement freed him to pursue his hobby la retraite anticipée lui a donné toute liberté pour se consacrer à son passe-temps favori ; she wants to free ou free up some time for interviewing elle veut se réserver un peu de temps pour des entretiens.F v refl to free oneself (from chains, wreckage) se dégager ; to free oneself from se dégager de [chains, wreckage] ; se libérer de [control, restriction, influence] ; se débarrasser de [burden] ; se décharger de [blame, responsibility] ; se délivrer de [anxiety, guilt].G - free (dans composés) smoke/oil/sugar/additive-free sans fumée/matières grasses/sucre/additifs ; interest-free Fin sans intérêt ; dust-free exempt de poussière ; ⇒ tax-free, lead-free, troublefree etc.to give sb a free hand donner carte blanche à qn (in pour) ; to have a free hand avoir carte blanche (in pour ; in doing pour faire) ; free as a bird ou the air libre comme l'air ; the best things in life are free dans la vie les meilleures choses sont gratuites ; ⇒ country, lunch. -
16 immune
immune [ɪˈmju:n]* * *[ɪ'mjuːn]1) Medicine [person] immunisé (to contre); [reaction, system] immunitaireimmune deficiency — déficience f immunitaire, immunodéficience f
2) ( oblivious)3) ( exempt)to be immune from — être à l'abri de [attack, arrest]; être exempté de [tax]
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17 TESSA
British formerly ( abbreviation tax-exempt special savings account) = plan d'épargne exonéré d'impôts -
18 free
(a) (without charge) gratuit(e);∎ free of all average franc de toute avarie;∎ free on board franco à bord;∎ free carrier franco transporteur;∎ free of duty exempt(e) de droits d'entrée;∎ free at frontier franco frontière;∎ free in and out bord à bord;∎ free overside franco allège;∎ free at quay franco long du quai, franco long du bord;∎ free on rail franco wagon, franco de rail;∎ free alongside ship franco long du quai, franco long du bord;∎ free of tax franc d'impôts;∎ free on truck franco camion;∎ free on wharf franco long du quai, franco long du bordfree credit crédit m gratuit; free delivery livraison f gratuite;STOCK EXCHANGE free float actions f pl disponibles (au marché);free gift cadeau m;free home delivery livraison franco à domicile;CUSTOMS free import entrée f en franchise;STOCK EXCHANGE free issue attribution f d'actions gratuites;CUSTOMS free list liste f des marchandises importées en franchise;free sample échantillon m gratuit;free trial essai m gratuit;free trial period période f d'essai gratuit(b) (unrestricted) librefree agent agent m indépendant; free collective bargaining négociation f des conventions collectives;free competition libre concurrence f;free enterprise libre entreprise f;free market marché m libre;free market economics libéralisme m;free market economy économie f libérale ou de marché;free marketeer libéral(e) m, f;free movement (of goods, people, capital) libre circulation f;CUSTOMS free port port m franc;free trade libre-échange m;free trade agreement accord m de libre-échange;free trade area zone f de libre-échange;free trade association association f de libre-échange;free trade policy politique f antiprotectionniste, politique de libre-échange;free trader libre-échangiste m f, antiprotectionniste m f;free trade zone zone de libre-échange;free zone zone franche2 adverbgratuitement;∎ they will deliver free of charge ils livreront gratuitement(prices, trade) libérer; (funds) débloquerMr Ralph himself described the sale of Sidex as "the privatisation of the decade" and "hugely important in terms of creating the fully functioning free market economy which the European Union has set as a fundamental criterion for Romanian accession to the EU". He recommended the letter be sent since "it would send a strong signal of British government support in the hope that this would stimulate increased British investment in and trade with Romania".
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19 immune
1 Med [person, organism] immunisé (to contre) ; [reaction] immunitaire ; [substance] immunisant ; immune deficiency déficience f immunitaire, immunodéficience f ; immune system système m immunitaire ; to become immune to acquérir l'immunité contre ;3 ( exempt) to be immune from être à l'abri de [attack, arrest] ; être exempté de [tax] ; to be immune from prosecution ne pas faire l'objet de poursuite. -
20 Tessa
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