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Showing 181–190 of 43843 articles for “Art. 2 ter”
…hare savings plan mentioned in article 163 quinquies D in the event of a withdrawal or redemption after the expiry of the fifth year;c) Capital losses charged in the year preceding that in respect of…
Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…
…estates of:1° of servicemen of the French and allied armies who died under the flags during the war;2° of servicemen who, either under the flags or after being sent home, will have died, within three…
I.-For the application of articles L. 2334-7, L. 2531-13, L. 3334-3 and L. 3335-4, the share of actual operating revenue and actual operating expenditure taken into account for the City of Paris are d…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
…financing of actions aimed at developing apprenticeship under the conditions set out in Article L. 6241-2 of the Labour Code.The apprenticeship tax is payable by the employers mentioned in articles L.…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
On the occasion of the controls provided for in this Chapter, where there are indications that cash, within the meaning of Article 2(1)(a) of Regulation (EU) 2018/1672 of the European Parliament and o…
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