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Showing 111–120 of 2374 articles for “Art. 281 H bis”
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
…ers bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and other furnished premises…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
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