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DEPUIS L’IMPOSITION DES REVENUS DE L’ANNEE 2007, LES MEMBRES D’
UN COUPLE MARIE OU LES PARTENAIRES LIES PAR UN PACS, SOUMIS A IMPOSITION COMMUNE, PEUVENT DEDUIRE LES COTISATIONS VERSEES DANS UNE LIMITE ANNUELLE EGALE AU TOTAL DES MONTANTS DEDUCTIBLES POUR CHAQUE MEMBRE DU COUPLE OU CHAQUE PARTENAIRE DU PACTE («MUTUALISATION»DES PLAFONDS DE EDUCTION)
CF. § 188.8.131.52.1.5 PRINCIPE DU REPORT EN AVANT DU PLAFOND NON UTILISE
monicaright Local time: 00:30 Specializes in field Native speaker of: English, Romanian PRO pts in category: 4
7 hrs confidence: peer agreement (net): +3
plafond non utilisé
Explanation: plafond non utilisé pour les revenus de 2009 ...
what is in fact unused is a part of the amount that you can deduct from your taxable income - the difference between what was used and what is "le plafond" the ceiling. the cap / the limit.
In UK tax parlance it's an allowance (like the "tax-free Personal Allowance").
The ceiling / cap / limit can't be "used" and stays the same - what can be used / partially unused is the "allowance" i.e. an amount up to the limit.