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Showing 81–90 of 666 articles for “Art. 117 quater”
…rom 2022, the penultimate paragraph of III of Article 1530 bis, the fifth paragraph of article 1599 quater D, the penultimate paragraph of article 1609 G as well as the last paragraph of II and the pe…
…on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products, calculated respec…
…f the tax credit, meet the minimum surface area and habitability standards mentioned in Article 244 quater J. In addition, the home acquired new, in a future state of completion or that the taxpayer h…
…y with a mutual insurance association under the conditions defined in Articles R. 322-107 to R. 322-117 ; 2° This treaty fully substitutes the union for the reinsured companies, for all their operatio…
…assets, weighted according to the acquisition price of these assets and limited to fifteen years.1 quater (Repealed).1 quinquies The profit realised on the repurchase by its debtor of a claim linked…
…tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the…
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
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