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Showing 91–100 of 4479 articles for “Art. 1391 B ter”
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
…x on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départements of Essonne, Ha…
I.-The platform operator subject to the declaratory obligation provided for in Article 1649 ter A pursuant to 3° of I of Article 1649 ter B shall register with the tax authorities, which shall allocat…
I. - Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established…
…ary detention and any renewal thereof, the cash is returned to the person referred to in article 67 ter B, unless it has been seized by customs officers under the conditions provided for in article 32…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
…output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more than two points and are not used for professional purposes are exempt from i…
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
When a leasing company leases a business, a craft business or one of their non-depreciable intangible elements or shares in commercial companies that are not negotiable on a regulated market under the…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
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