French General Tax CodeIn force
Section V: Calculation of tax
Article 220 X
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Showing 21–30 of 830 articles for “Art. 220 Z septies”
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…d pursuant to IV of Article 219. IV. - Tax credits of any kind and the claim referred to in Article 220 quinquies are not chargeable against the contribution. V. - It is assessed and controlled in the…
…ther to the simultaneous communication of firm and competitive bid and offer prices of comparable size, with the result of providing liquidity to the market on a regular and continuous basis;b) Or, as…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
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