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Showing 221–230 of 2273 articles for “Art. 238 bis K”
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
…trimoine pursuant to article L. 143-2 of the French Heritage Code, is subject to the owner's undertaking to retain ownership of these properties for a period of at least fifteen years from the date of…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
…exceeded, during the year of taxation, €150 in Paris and in communes located within a radius of 30 kilometres of Paris, €114 in other localities.
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
…receive in this capacity, this remuneration, where it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determining whether the taxpa…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
…fter 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companies will not be taken into accou…
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