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Showing 131–140 of 1893 articles for “Art. 33 quater”
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
Contributions paid to representative employee and civil servant trade union organisations within the meaning of Article L. 2121-1of the Labour Code, as well as to representative national professional…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
Profits placed under the exemption regime subject to reinvestment provided for in article 238 octies are attached to the results of the current financial year when they are distributed. They are retai…
I. - A company formed exclusively for the purpose of purchasing all or part of the capital of a company, under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
The trustee is bound by the reporting obligations normally incumbent on companies subject to the partnership tax regime defined in Article 8.
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