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Showing 781–790 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
The first transfer for valuable consideration of properties mentioned in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
All acquisitions made by land development and rural establishment companies do not give rise to any collection for the Treasury.
The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
…tervention of the Conservatoire de l'espace littoral et des rivages lacustres defined in Article L. 322-1 of the Environment Code, whose location and ecological or landscape interest justify conservat…
…enth day of the fourth month following the end of the financial year. If the financial year ends on 31 December or if no financial year ends during the year, the payment is made no later than 15 May.…
1. Companies and legal persons are prohibited from bearing the amount of withholding tax relating to: 1° Dividends and other income distributed to members, shareholders and unit holders or to members…
The partial exemption provided for in 4° of 1 and 3° of 2 of article 793 is subject to the condition that the property remains the property of the donee, heir and legatee for five years from the date…
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