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Showing 601–610 of 34820 articles for “Art. 3.b”
The debtors mentioned in a of 2° of B of article 204 C who pay salaries and wages under the conditions provided for in the same 2° declare each year to the tax authorities, for each beneficiary, infor…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acqu…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
Powers exercised by a public establishment of inter-municipal cooperation, the transfer of which to the latter is not provided for by law or by the decision establishing it, may, at any time, be retur…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
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…
For the application of the legislative provisions of Book IV in New Caledonia: 1° In article L. 2411-1, 2°, 3° and 4° are deleted; 2° In article L. 2412-2 : a) In 2°, the words: "defined in articles L…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
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