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Showing 13901–13910 of 14204 articles for “Art. 1°”
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
…ons belonging to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of Article 1417, is less than €50,000 for single, divorced or widowed taxpayers and €75,000…
…thholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° and 2° (Obsolete provisions); 3° The proceeds of bond loans contracted before 1 January 1965 by p…
…thholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A: 1° Interest, arrears and all other income from negotiable loans contracted from the entry into force…
…B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of article 1417, is equal to or greater than the amounts mentioned in the last paragraph of…
The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
…the article 210 A.2. The following are not considered as income within the meaning of article 120: 1° The amortisation of all or part of the share capital, interest shares or limited partnerships car…
Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
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