Article 322-00 bis
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
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Showing 121–130 of 60152 articles for “Art. 1384-0 A”
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
Reversions of usufruct are subject to death duties.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-7 of the Social Security Code.
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
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I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
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