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Showing 1181–1190 of 4479 articles for “Art. 1391 B ter”
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies…
The option mentioned in Article 260 B does not apply: 1° Transactions carried out by affiliates of the central body of savings banks and banques populaires, as well as their groupings, between themsel…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
1. The goods referred to in articles 215, 215a and 215b shall be deemed to have been imported as contraband if proof of origin is not provided, or if one of the documents referred to in these articles…
Services provided by intermediaries acting in the name and on behalf of others, where they are involved in transactions exempted by article 262 and in transactions carried out outside the territory of…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
…imum of €7,650. The same applies to the functional allowances mentioned in I of article 80 undecies B, up to an amount equal to 17% of the amount of the salary corresponding to the terminal gross inde…
I. - 1 A contribution on the reference tax income of the tax household, as defined in 1° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, r…
…which are considered for registration duty purposes as transferring real estate ownership for valuable consideration under articles 727,728 and 1655 ter are subject to these duties in accordance with…
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