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Showing 261–270 of 3862 articles for “Art. 20 October 1999”
…led to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons m…
…to account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first s…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
…mmencement of receipt of income falling within a category of profits or income mentioned in article 204 C or in respect of the following year and pay the amount in accordance with the conditions set o…
…of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the portion of the advance pay…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
…year for which tax was assessed is determined in accordance with the rules set out in I of article 204 H. However, the income taken into account is made up of the sum of that which he or she has pers…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
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