income bond

income bond

fixed income arbitrage [ fixed-income arbitrage | fixed income strategy ]

deep discount bond [ zero-interest debenture bond ]

auction rate security | ARS

deep-discount bond | deep-discounted bond

premium rate service | PRS | shared revenue service | premium rate number | kiosk service | PRS number

junk bond | speculative bond | speculative grade bond

Article 63 TFEU must be interpreted as precluding national legislation such as that at issue in the main proceedings which provides that the failure by a non-resident investment fund to comply with the obligations to communicate and publish certain information required by that legislation, which are applicable without distinction to resident and non-resident investment funds alike, resulting in the flat-rate taxation of the income which the taxpayer earns from that investment fund, since that legislation does not allow the taxpayer to provide evidence or information that could prove the actual size of that income.

interest paid or credited to an account, relating to debt claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor's profits, and, in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures; penalty charges for late payments shall not be regarded as interest payments;

13. Stresses that the income situation of EU farmers must be respected; points out that with the rising costs of feed, energy, fertiliser and other inputs and with increasingly costly compliance standards, farmers need to see their revenue rise considerably if they are to continue to be able to meet the demand for food; points out that farm income has only increased slightly and that farmers in certain Member States have actually seen their incomes fall;

5. Stresses that the income situation of EU farmers must be respected; points out that with the rising costs of feed, energy, fertiliser and other inputs and with increasingly costly compliance standards, farmers need to see their revenue rise considerably if they are to continue to be able to meet the demand for food; points out that farm income has only increased slightly and that farmers in certain Member States have actually seen their incomes fall;