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Showing 10411–10420 of 15302 articles for “Art. 12 al. 2”
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
…sement à risque, provided that there is no arm's length relationship, within the meaning of Article 12 of Article 39 of this Code, between the companies and these companies or funds. These companies m…
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1. By way of derogation from the foregoing provisions, the taxable income of single, divorced or widowed taxpayers who do not have any children in their exclusive, main or deemed equally shared parent…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
…y applying to the fraction of the sums subject to withholding which exceeds €16,050 the rate of: a) 12% for the portion in excess of €16,050 and up to €46,557; >> b) 20% for the portion in excess of €…
…e in France;- That provided for in the second paragraph of I of Article 219 for all other income.2° 12.8% for individual beneficiaries.2. The rate of the withholding tax provided for in 2 of article 1…
…presentative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional military associations wi…
…ure capital companies on condition that there is no arm's length relationship within the meaning of 12 of l'article 39 between the companies and these latter companies or these funds.These companies m…
…'investissement à risque, provided that there is no arm's length relationship within the meaning of 12 of l'article 39 between the companies and these latter companies or these funds.These companies m…
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