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Showing 411–420 of 4097 articles for “Art. 16 nov. 2023”
Officers are empowered to carry out controls:of animal feed and foodstuffs excluding products of animal origin originating in or coming from third countries;of materials and objects intended to come i…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
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…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
…or in article 150-0 A when these shares or units are held under the conditions of f of I of article 164 B.
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