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Showing 51–60 of 796 articles for “Art. 200 quater”
…he beneficiary in the category of salaries and wages according to the procedures set out in article 200 A, 3, up to an annual limit of €300,000. The fraction of the benefit that exceeds this limit is…
…assets, weighted according to the acquisition price of these assets and limited to fifteen years.1 quater (Repealed).1 quinquies The profit realised on the repurchase by its debtor of a claim linked…
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
Companies are required to provide, in support of their income tax return for each financial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they ex…
…ance, up to a limit of €150,000, in respect of each financial year commencing on or after 1 January 2008.The rate of the allowance is set at 50%.III. - The limit and the rate of the allowance referred…
…ntioned in this paragraph is 10%.I bis. (Repealed for royalties taken into account from 1st January 2002 in the results of grantors and concessionaires).I ter. Taxation of the capital gain realised on…
The payments of sums of money mentioned in article 275 of the Civil Code when they are made over a period of more than twelve months from the date on which the divorce agreement by mutual consent refe…
I.- The remuneration, increases and elements of remuneration mentioned in I and III of article L. 241-17 of the social security code are exempt from income tax, under the conditions and limits set out…
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