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Showing 101–110 of 952 articles for “Art. 231 ter”
…t by decree in the Conseil d'Etat. These provisions do not apply to the withholding tax levied on interest on bonds issued as from 1st October 1984 which benefit persons who have their tax domicile or…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
…ry and Financial Code, the sums corresponding to the share of the rent taken into account for the determination of the agreed sale price for the acceptance of the unilateral promise of sale does not c…
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
The provisions of article 39 quinquies C are applicable to study and research organisations.
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
…nt separately for the purposes of the income tax base under the conditions set out in article 93 quater, subject to the provisions of l'article 151 septies. For the application of the previous sentenc…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
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