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Showing 2241–2250 of 4329 articles for “Art. 163 quinquies B”
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
I. - The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose…
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions defined in article 1639 A bis, partially or total…
…lists all the occupational risks to which workers are exposed and ensures that these exposures can be traced collectively. II - The employer shall transcribe and update in the single document the res…
The following constitutes a breach subject to a financial penalty: 1° Failure by a marketing authorisation holder or a pharmaceutical company exploiting a medicinal product to constitute the safety st…
…iate, the President of the Regional Council in Guadeloupe and La Réunion, the President of the Assembly in French Guiana or the President of the Executive Council in Martinique, the Regional Committee…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
…on of an insurance contract, insurance intermediaries shall provide prospective policyholders or members with information relating to their identity, address, registration, complaints procedures and r…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
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