Article 35 ter
…hich use the sun's radiative energy, are connected to the public network at no more than two points and are not used for professional purposes are exempt from income tax on the proceeds of these sales…
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Showing 141–150 of 64414 articles for “Art. 2 and 202 ter”
…hich use the sun's radiative energy, are connected to the public network at no more than two points and are not used for professional purposes are exempt from income tax on the proceeds of these sales…
…anufactured tobacco products, including when the purchaser is located abroad, is prohibited in mainland France and the overseas departments. The acquisition, introduction from another Member State of…
Sont soumis aux droits de mutation à titre gratuit : 1° Movable and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
Gifts of less than fifteen years made to grandchildren pursuant to article 1078-4 of the Civil Code are not reportable in the succession of their father or mother.
…étés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1966 modifiée sont p…
…aken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of maintenance for the upkeep of the said children (1).
…cated in the said articles during the period to which the return applies, by deduction, on the one hand, from the profits of the said period and, on the other hand, from the provisions set aside, purs…
…des sommes versées par la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital men…
For the purposes of this chapter, France means metropolitan territory, the territories of the collectivities governed by Article 73 of the Constitution, Saint-Barthélemy, Saint-Martin and Saint-Pierre…
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