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Showing 1361–1370 of 5503 articles for “Art. 1383-0 B bis”
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
…ents that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax on non-built-up properties;c) Council tax on second homes and ot…
1. Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax reduction in respect of cash subscriptions, made between 1 January 2006 and 31 December 2023, to the initial capit…
Transfers of leases (numbers 80 to 82 in Table 5) give rise to the collection of:1° In the case of a transfer of a construction lease, an emolument consisting of:a) A component equal to the emolument…
…sfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that business or holding and not yet…
Any failure by the external valuation experts referred to in article L. 214-24-15 to comply with the laws, regulations and professional obligations applicable to them is subject to sanctions imposed b…
A group of divers who hold a certificate issued by the Fédération française d'études et de sports sous-marins, the Fédération sportive et gymnique du travail, the Union nationale des centres sportifs…
Leases by mutual agreement and sub-leases (numbers 70 to 77 in Table 5) give rise, to the collection of:1° In the case of a residential or professional and residential lease, without prejudice to any…
I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
Persons who have made a declaration of assignment pursuant to Article L. 526-7 and benefiting from the schemes provided for in articles 50-0, 64 bis and 102 ter du code général des impôts tiennent:1°…
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