The total amount that shall be deemed to accrue to such individual shall not exceed the amount of the interest payment received by or secured for the entity or legal arrangement, after deduction of any part that has been attributed in accordance with this paragraph to an individual referred to in point (a) or (b).

The letter also indicates the amounts which could be subject to the deduction mentioned: the annual contributions of member fishermen-owners, which would be deductible from taxable income, would be between EUR 1 000 and 15 000.

the contributions paid in excess of the limits set out above in respect of a guarantee project implemented by the Fund will be entirely deductible from members’ taxable income in respect of the year in which they were paid’.

In application of Article 39 of the General Tax Code, these costs are deductible from taxable income.

Percentage of the population living in a household where total housing costs (net of housing allowances) represent more than 40 % of the total disposable household income (net of housing allowances)

Where a company of a Member State, or a permanent establishment situated in that Member State of a company of a Member State, receives interest or royalties from an associated company of Greece or Portugal, or receives royalties from an associated company of Spain, or receives interest or royalties from a permanent establishment situated in Greece or Portugal of an associated company of a Member State, or receives royalties from a permanent establishment situated in Spain of an associated company of a Member State, the first Member State will allow an amount equal to the tax paid in Greece, Spain or Portugal on that in ...[+++]come as a deduction from the tax on the income of the company or permanent establishment which received that income.