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Showing 971–980 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
…respect of expenses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557…
…than or equal to €27,478;- 30% for the fraction greater than €27,478 and less than or equal to €78,570;- 41% for the fraction greater than €78,570 and less than or equal to €168,994;- 45% for the fra…
…cle 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended in accordance with the procedures provided for in the same first paragraph,…
…The foregoing provisions do not apply to co-ownership property companies referred to in article 1655 ter. (1) Annex III, art. 46 B to 46 D.
…fter deduction of a 10% allowance for professional expenses.III. - The rate of deduction is set at 15%.IV. - The withholding is deducted from the amount of income tax established under the conditions…
…rticle 81 Dand other than income subject to the payments in full discharge provided for by article 151-0 is calculated at the rate corresponding to all his income, taxable and exempt.
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
…f the work financed does not substantiate the information contained in the description mentioned in 5 of the same I, the company carrying out this work is liable for a fine equal to 10% of the amount…
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