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Showing 10401–10410 of 15302 articles for “Art. 12 al. 2”
The presidents of the overseas regional councils, the territorial assembly of Wallis and Futuna, the departmental council of Mayotte, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthé…
…is linked, directly or indirectly, to one or more other companies within the meaning of Article 39(12), the turnover to be used is the sum of its turnover and that of all the companies linked to it.H…
…f later and deducted from the tax due in respect of that same year at the rate of one-sixth of the €12,500 or €25,000 limits and then, where applicable, for the balance over the following five years u…
…e, the withholding taxes, levies and tax credits mentioned in article 117 quater, in I of l'article 125 A, to the articles 182 A, 182 A bis, 182 A ter, 182 B, 199 ter, 199 ter A, 199 quater B, at 4 of…
…domicile, tax domicile or registered office in France who have products referred to in à l'article 120 sont tenus, en vue de l'établissement de l'impôt sur le revenu, de inclure ces revenus dans la d…
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
I. The number of units to be taken into account for the division of taxable income provided for in Article 193 is determined in accordance with the following provisions: FAMILY STATUS NUMBER OF UNITS…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
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