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Showing 961–970 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
…suring the safekeeping of these documents until the expiry of the administration's recovery period; 5° forwarding them to the administration at its request. The use of a trusted third party does not e…
…riod of one year, by applying to the fraction of the sums subject to withholding which exceeds €16,050 the rate of: a) 12% for the portion in excess of €16,050 and up to €46,557; >> b) 20% for the por…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
…have any children in their exclusive, main or deemed equally shared parental care, is divided by 1.5 when these taxpayers:a. Live alone and have one or more children who have reached the age of major…
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…ases and under the conditions set out in articles L. 214-169 to L. 214-190 and L. 313-23 to L. 313-35 of the French Monetary and Financial Code. In the event of a merger or other transaction, the rece…
…° Persons whose main residence has a rental value that has exceeded, during the year of taxation, €150 in Paris and in communes located within a radius of 30 kilometres of Paris, €114 in other localit…
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