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Showing 51–60 of 4329 articles for “Art. 163 quinquies B”
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
1° For the determination of their taxable income, undertakings which hold units or shares in undertakings for collective investment in transferable securities or collective investment schemes covered…
…ssessment of the 50% quota set out in I of article L. 214-28 : 1° The numerator is made up of the subscription or acquisition price of the securities or rights in the portfolio and the book value of t…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
…the mandataire à titre posthume, definitively determined within six months of the death, is deductible from the assets of the estate up to a limit of 0.5% of the managed estate assets. This deduction…
The public prosecutor may always be present during the execution of investigative measures, even if he is not the main party.
Marriage is prohibited between the uncle and the niece or nephew, and between the aunt and the nephew or niece.
Before sending the seals to the experts, the examining magistrate or the magistrate appointed by the court shall, if necessary, make an inventory of them in accordance with the conditions laid down in…
But if the purchaser has made a profit from the damage done by him, the seller is entitled to withhold from the price a sum equal to that profit.
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