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Showing 10381–10390 of 15302 articles for “Art. 12 al. 2”
…ains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and irrevocabl…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
…hen this accommodation is included in:1° An establishment mentioned in 6° or 7° of I of Article L. 312-1 du code de l'action sociale et des familles, a residence with services for the elderly or disab…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
…capped at forty-two times the hourly rate of the guaranteed minimum referred to in article L. 3231-12 of the French Labour Code. The tax credit is granted in respect of the year in which the expenses…
…rticle 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 December 1986, which the taxpayer acquires between 1 January 2013 and 31 December 2024 an…
…wed or divorced person and €4,800 for a couple subject to joint taxation. This sum is increased by €120 for each dependant within the meaning of articles 196 to 196 B. The sum of 120 € is divided by t…
…met:1° The work is authorised and carried out in accordance with the requirements of article L. 622-12 of the Heritage Code;2° The object is, upon completion of the work and for at least five years th…
…to 2a, university foundations or partnership foundations mentioned respectively in articles L. 719-12 and L. 719-13 of the Education Code and, for employees, corporate officers, members and sharehold…
…in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an income tax reduction provid…
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