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Showing 151–160 of 60166 articles for “Art. 200-0 A”
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…
I. - The members of the Supervisory Board referred to in 6° to 8° of article L. 518-4 of the Monetary and Financial Code receive fixed and variable fees for the performance of their duties, the terms…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
Reversions of usufruct are subject to death duties.
The surviving spouse and the partner linked to the deceased by a civil solidarity pact are exempt from death duties.
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-7 of the Social Security Code.
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
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