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Showing 10421–10430 of 15302 articles for “Art. 12 al. 2”
…y by a monetary transaction account.b. With regard to foreign source income referred to in articles 120 to 125, the deduction is limited to the amount of the credit corresponding to the tax withheld a…
…gs in hunting companiesTwice the amount of rents paid or shareholdings paid where it exceeds €4,600.12. Golf clubs: shareholdings in golf clubs and subscriptions paid with a view to using their facili…
For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…nts benefits from the regime provided for in I of article 163 bis G, the rate of withholding tax is 12.8% if it is realised by a person who has been working in the company in which he/she benefited fr…
…in 2° of 2 bis of the same Article 238-0 A, or subject to this same withholding tax at the rate of 12.8% when the shareholder is an individual domiciled outside France for tax purposes.However, when…
…ces, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating to the terms and conditions of application of…
…le III of Book III of Part Three of the Labour Code under the conditions set out in Article L. 3324-12 of the aforementioned code. The provisions of articles L. 3332-25 and L. 3332-26 of this code are…
…to the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distin…
…cidents at work and occupational diseases for self-employed persons in the agricultural professions;12° (not applicable).13° Contributions paid by farm or agricultural business managers under group in…
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