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Showing 411–420 of 2313 articles for “Art. 4 and CGI Art. 111”
For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…
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…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
…he beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for the purposes…
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
The tax credit defined in article 244 quater M is deducted from the income tax payable by the taxpayer in respect of the year during which the training hours were attended by the company director. If…
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…
…the application of this article, the status of legal entity which is an associate of a legal entity and of legal entity which is an associate of a permanent establishment shall be recognised in accord…
…t on negotiable bonds; however, this rate is set at 15% for income referred to in 1° of article 118 and relating to securities issued on or after 1 January 1965 as well as for redemption lots and prem…
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