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Showing 981–990 of 53521 articles for “Art. 1 · BOI-REC-SOLID-20-30”
…spect of the following year and pay the amount in accordance with the conditions set out in article 1663 C (3). The amount of the payments due the year following the start of the collection of the inc…
…me in this category. This request is taken into account as from the payment provided for in article 1663 C which follows the month of the request. The part of the advance payment relating to industria…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
…n the I of Article 80 quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Article 158 and to Article 163 bis G, income subject to the withholding taxes provided for in articles 182 A…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solida…
…upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occurred, no application for modulation may be made until this change in situ…
…rty income as well as life annuities for valuable consideration;B. - Notwithstanding article 204 B :1° Alimony payments, the income mentioned in Article 62, the allowances and pensions mentioned in Ar…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
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