Article 164 B
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
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Showing 8341–8350 of 8507 articles for “Art. 1594 D”
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
I. - 1. Every taxable person shall ensure that an invoice is issued, by himself, or in his name and on his behalf, by his customer or by a third party:a. For supplies of goods or services which he car…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
I.-The solvency margin referred to in Article L. 334-1 is made up, after deduction of losses, the portion of acquisition costs not recognised as a representation of regulated commitments and other int…
I.-The solvency margin referred to in Article L. 334-1 is made up, after deduction of losses, the portion of acquisition costs not recognised as a representation of regulated commitments and other int…
Points are divided into five groups as follows: I.-Commercial broadcasting in France and abroad" group: The "Commercial broadcasting in France and abroad" group is allocated a maximum total of 50 poin…
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