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Showing 221–230 of 60226 articles for “Art. 404 A/B”
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
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…
Customs officers and all persons whose duties or responsibilities require them to carry out functions in any capacity whatsoever at the central administration or in the external customs services or wh…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
1. In relations between two parts of the Customs territory, the Customs service of the territory of departure is authorised, on behalf of the Customs service of the territory of destination, to carry…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
In the case of successive usufructs, as the eventual usufruct comes to an end, the bare owner is entitled to the return of a sum equal to what he would have paid less if the duty paid by him had been…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
For the application of article 965 and under the same conditions, the following are not retained for the determination of the tax base, when the taxpayer holds less than 10% of the rights of the under…
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