-
1 inheritance tax
-
2 inheritance tax
Jur. droits de succession; pf. impôt sur les successionsEnglish-French dictionary of law, politics, economics & finance > inheritance tax
-
3 inheritance tax
droits m pl de succession -
4 inheritance tax
droits de succession (RL, 2e) -
5 inheritance, tax
droits m de succession -
6 giving away works of art instead of paying the inheritance tax
Fisc. dation d'oeuvres d'art en paiement des droits de successionEnglish-French dictionary of law, politics, economics & finance > giving away works of art instead of paying the inheritance tax
-
7 gift and inheritance tax
impôt m sur les donations et les successionsEnglish-French business dictionary > gift and inheritance tax
-
8 inheritance
inheritance [ɪnˈherɪtəns]1. nouna. ( = succession) succession f2. compounds* * *[ɪn'herɪtəns]1) ( thing inherited) héritage m also fig2) ( succession) succession fby ou through inheritance — par voie de succession
3) Biology patrimoine m héréditaire -
9 inheritance
inheritance [ɪn'herɪtəns]∎ to come into an inheritance faire ou toucher un héritage(b) (succession) succession f;∎ to claim sth by right of inheritance revendiquer qch en faisant valoir son droit à la succession∎ genetic inheritance does not explain this phenomenon ce phénomène ne peut s'expliquer par l'héritage génétique(d) (heritage) héritage m, patrimoine m;∎ our cultural inheritance notre héritage culturel►► Finance inheritance tax droits mpl de successionUn panorama unique de l'anglais et du français > inheritance
-
10 inheritance
héritage m;∎ to come into an inheritance faire ou toucher un héritageinheritance tax droits m pl de succession -
11 gift
∎ as a gift à titre d'avantagegift and inheritance tax impôt m sur les donations et les successions;gift inter vivos donation entre vifsAmerican gift certificate bon m d'achat, chèque-cadeau m; -
12 pass
pass [pα:s]1. nounb. (in mountains) défilé md. ( = state) (inf) things have come to a pretty pass when... il faut que les choses aillent bien mal pour que...e. (Football) passe f• the virus passes easily from one person to another le virus se transmet facilement d'une personne à l'autre• the land has now passed into private hands le terrain appartient désormais à un propriétaire privéb. [time] s'écoulere. ( = take place) se passerf. ( = be accepted) what passes for law and order in this country ce que l'on appelle l'ordre public dans ce pays• will this do? -- oh, it'll pass (inf) est-ce que ça convient ? -- oh, ça peut allera. ( = go past) [+ building, person] passer devant ; [+ barrier, frontier] passer ; ( = overtake) doubler ; (Sport = go beyond) dépasser• when you have passed the town hall... quand vous aurez dépassé la mairie...b. [+ exam] être reçu àc. [+ time] passerd. ( = hand over) (faire) passere. ( = accept) [+ candidate] recevoir ; [+ proposal] adopterf. ( = utter) to pass comment (on sth) faire un commentaire (sur qch)g. ( = move) passeri. [+ forged money, stolen goods] écoulerj. ( = excrete) to pass water uriner4. compounds━━━━━━━━━━━━━━━━━‼|/b] In the context of exams [b]passer is not the translation for to pass.━━━━━━━━━━━━━━━━━( = die) décéder► pass bypasser (à côté) ; [procession] défiler[inheritance] être transmis (to à)► pass offa. [faintness, headache] passerb. ( = take place) [events] se dérouler► pass ona. ( = die) décéderb. ( = continue one's way) passer son chemin► pass outb. (British = complete training) (Police) finir son entraînement (avec succès) ; (Military) finir ses classes (avec succès)[+ leaflets] distribuer( = die) décéder[+ person, event, matter] ne pas mentionner( = ignore) passer sous silence[+ bottle] faire passer( = forego) laisser passer* * *[pɑːs], US [pæs] 1.1) (to enter, leave) laisser-passer m inv; ( for journalists) coupe-file m; ( to be absent) permission f also Military; ( of safe conduct) sauf-conduit m2) ( travel document) carte f d'abonnement5) Geography ( in mountains) col m6) Aviation2.transitive verb1) ( go past) ( to far side) passer [checkpoint, customs]; franchir [lips]; ( alongside and beyond) passer devant [building, area]; dépasser [level, understanding, expectation, vehicle]2) ( hand over) ( directly) passer; ( indirectly) faire passer3) ( move) passer also Sport5) ( succeed in) [person] réussir; [car, machine etc] passer [quelque chose] (avec succès)6) ( declare satisfactory) admettre [candidate]; approuver [invoice]7) adopter [bill, motion]8) ( pronounce) prononcerto pass a remark about somebody/something — faire une remarque sur quelqu'un/quelque chose
9) Medicine3.1) (go past, be transferred, accepted) passer also Sport, Games; [letter, knowing look] être échangéI'm afraid I must pass on that one — fig ( in discussion) je cède mon tour de parole
3) ( in exam) réussir•Phrasal Verbs:- pass by- pass off- pass on- pass out- pass up••to make a pass at somebody — faire du plat (colloq) à quelqu'un
-
13 estate
British estate agency agence f immobilière;British estate agent agent m immobilier(c) (inheritance) succession f(d) (of bankrupt) actif m -
14 due
due, USA n dû m ; it was his due gen ce n'était que son dû ; (of money, inheritance etc) ça devait lui revenir ; (of praise, recognition etc) il le méritait ; I must give her her due, she… il faut lui rendre cette justice, elle… ; the Tax Office, give them their due, actually refunded the money il faut bien le reconnaître que le centre des impôts a finalement remboursé l'argent.B dues npl ( for membership) cotisation f ; (for import, taxes etc) droits mpl ; to pay one's dues lit payer sa cotisation ; fig payer son dû.C adj1 ( payable) ( jamais épith) to be/fall due [rent, next instalment] arriver/venir à échéance ; when due à l'échéance ; the rent is due on/no later than the 6th le loyer doit être payé le 6/avant le 6 ; the balance due le solde dû ; debts due to the company/by the company dettes actives/passives ;2 ( entitled to) they should pay him what is due to him on devrait lui payer l'argent auquel il a droit ; the prisoner made the phone calls due ○ him US le prisonnier a passé les coups de téléphone auxquels il avait droit ;3 ○ (about to be paid, given) I'm due some back pay/four days' holiday on me doit des arriérés/quatre jours de congé ; we are due (for) a wage increase soon ( as is normal) nos salaires doivent bientôt être augmentés ; ( if all goes well) nos salaires devraient bientôt être augmentés ;4 ( appropriate) ( tjrs épith) with due solemnity avec toute la solennité qui s'impose/s'imposait etc ; after due consideration après mûre réflexion ; with all due respect to a man of his age malgré tout le respect que l'on doit à un homme de son âge ; to show due respect ou consideration for sb/sth témoigner le respect dû à qn/qch ; to give all due praise to sb rendre un hommage bien mérité à qn ; you will receive a letter in due course vous recevrez une lettre en temps utile ; in due course it transpired that à la longue il est apparu que ;5 Jur ( in phrases) in due form en bonne et due forme ; due diligence diligence normale ; to be charged with driving without due care and attention être inculpé de conduite imprudente ;6 (scheduled, expected) to be due to do devoir faire ; we are due to leave there in the evening nous devons partir de là-bas le soir ; the changes due in the year 2000 les changements qui doivent se produire en l'an 2000 ; to be due (in) ou due to arrive [train, bus] être attendu ; [person] devoir arriver ; to be due back soon/at 8 devoir revenir bientôt/à 8 heures ; to be due out [coach, boat etc] devoir partir ; [book] devoir sortir ; the book is due out in the shops soon le livre doit sortir bientôt (en librairie) ; to be due for completion/demolition devoir être terminé/démoli.D adv ( directly) to face due north/east etc [building] être orienté plein nord/est etc ; [hiker etc] regarder vers le nord/l'est etc ; to go due south/west etc aller droit vers le sud/l'ouest etc ; to sail due south avoir le cap au sud ; to march due north marcher tout droit en direction du nord ; due east there is… à l'est il y a…1 ( because of) en raison de ; due to bad weather/a fall in demand en raison du mauvais temps/d'une baisse de la demande ; due to the fact that the satellite link had broken down en raison d'une rupture de liaison avec le satellite ; he resigned due to the fact that il a démissionné parce que ; to be due to [delay, cancellation etc] être dû/due à ; due to unforeseen circumstances pour des raisons indépendantes de notre volonté ; ‘closed due to illness’ ‘fermé pour cause de maladie’ ; ‘cancelled due to high winds’ ‘annulé pour cause de vent trop fort’ ;2 ( thanks to) grâce à ; it's all due to you c'est uniquement grâce à toi.
См. также в других словарях:
inheritance tax — n: an excise tax that is levied upon the privilege of receiving property as heir or next of kin under the law of intestacy and that is measured by the value of the property received compare estate tax Merriam Webster’s Dictionary of Law. Merriam… … Law dictionary
inheritance tax — ( IHT) This is a tax that is levied on the value of your estate (all the assets you own) when you die. You only pay inheritance tax (at a rate of 40%) once your estate value exceeds a certain limit for the tax year 2001 2002 the limit is £242,000 … Financial and business terms
inheritance tax — inheritance taxes N COUNT An inheritance tax is a tax which has to be paid on the money and property of someone who has died … English dictionary
inheritance tax — ► NOUN ▪ (in the UK) tax levied on property and money acquired by gift or inheritance … English terms dictionary
inheritance tax — n. a tax levied by the state upon the right of a beneficiary to receive the property of a deceased person … English World dictionary
Inheritance tax — An inheritance tax or estate tax is a levy paid by a person who inherits money or property or a tax on the estate (total value of the money and property) of a person who has died.[1] In international tax law, there is a distinction between an… … Wikipedia
inheritance tax — a tax levied on the right of an heir to receive a decedent s property, the rate being a percentage of the value of the property. Also called death tax; Brit., death duty. Cf. estate tax. [1835 45] * * * Levy on the property accruing to each… … Universalium
inheritance tax — IHT A tax introduced in the budget of 1986 to replace capital transfer tax. Inheritance tax is chargeable on the death of an individual domiciled in the UK on all property, wherever it is situated. It is also charged on potentially exempt… … Accounting dictionary
inheritance tax — IHT A tax introduced in the Budget of 1986 to replace capital transfer tax Inheritance tax is chargeable on the death of an individual domiciled in the UK on all property, wherever it is situated. It is also charged on potentially exempt… … Big dictionary of business and management
inheritance tax — A succession tax; a tax on the privilege of taking property of a decedent in accordance with law or on the right to receive property of a decedent. Not a tax on decedent s privilege of disposition of his property. 28 Am J Rev ed Inher T § 8. A… … Ballentine's law dictionary
Inheritance Tax — In some states in the U.S. (and in the United Kingdom), a tax imposed on those who inherit assets from a deceased person. The tax rate for inheritance taxes depends on the value of the property received by the heir or beneficiary and his/her… … Investment dictionary