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Showing 251–260 of 34257 articles for “Art. 3 bis”
…oned in article L. 214-27 of the said code, funds of alternative funds mentioned in article L. 214-139 of the same code, general-purpose professional funds mentioned in article L. 214-143 of the same…
…ts IP (internet protocol) address, in compliance with the rules on the processing of personal data; 3° Receipts paid in consideration for the provision of a taxable service defined in 1° of II of Arti…
…uments, or having received the label issued by the Fondation du patrimoine pursuant to article L. 143-2 of the French Heritage Code, is subject to the owner's undertaking to retain ownership of these…
…nses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557 du 10 juillet 19…
…e financial year, of the assets defined in the first paragraph by a rate equal to that mentioned in 3° of 1 of Article 39. For the application of this paragraph, the actual value of the assets at the…
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…
…d ordinance. However, the provisions of this article will cease to apply to shares subscribed after 30 June 1964 or paid up after 31 December 1965. In addition, the subscription of shares in sociétés…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
…tax year and the two previous years, less an allowance of 87%. This allowance cannot be less than €305. The income to be taken into account refers to the sums collected during the calendar year in co…
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