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Showing 951–960 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
…ons, regardless of their form:- 17% for interest on negotiable bonds; however, this rate is set at 15% for income referred to in 1° of article 118 and relating to securities issued on or after 1 Janua…
…iciary to repay the benefit unduly received. This may not exceed the amount of the tax credit plus 25%. A decree by the Conseil d'Etat defines the procedures for the repayment of the undue advantage b…
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…hose received by breeders of new plant varieties within the meaning of articles L. 623-1 to L. 623-35 of the Intellectual Property Code, as well as all proceeds from industrial or commercial property…
…income provided for in a of this article, the alimony payments provided for in 2° of II of article 156 are allowed as a deduction under the same conditions and limits, when these payments are taxable…
…ust, in addition, send the administration the declarations and information provided for in Articles 53 A, 97 or Article 38 sexdecies Q of Annex III to this code. 2° (Repealed). 3° The declarations ref…
1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…
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