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Showing 1881–1890 of 2374 articles for “Art. 281 H bis”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
…ompanies subject to an actual tax regime may benefit from a tax credit in respect of investments, other than replacement investments, financed without public aid for at least 25% of their amount, made…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
I. - The provisions of Sections 1 to 3 of Chapter III of Title II of Book I of Part Two mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated i…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
Public action for misdemeanours shall be barred after six years from the day on which the offence was committed. Public prosecution for the offences mentioned in article 706-47 of this code, when comm…
Payments made by plan holders whose tax domicile is in France and whose tax assessment in respect of income for the penultimate year does not exceed the limit mentioned in 1 bis of article 1657 of the…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
Non-tax revenue in the operating section comprises: 1° Income from all property which the inhabitants do not enjoy in kind; 2° Contributions imposed annually on those entitled to fruits which are coll…
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