Article 157
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
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Showing 6461–6470 of 66752 articles for “Art. 480 al. 1 and Art. 445”
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
…income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax household designated in 1 and 3 of article 6, the profes…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
1. Subject to the provisions of 2, the rate of withholding tax provided for in article 119 bis is set at:1° For beneficiaries who are legal persons or organisations, regardless of their form:- 17% for…
…ought before the competent court, the report drawn up with the device provided for in Article A. 37-19 is, at the request of the authority to which the complaint is made, printed on a white sheet of p…
…drawn up in accordance with the models set out in the European Commission Regulation establishing standard forms for the publication of notices in the framework of the award of contracts.
1. The levies provided for in Articles 117 quater and 125 A and the levies established, liquidated and recovered according to the same rules, as well as the withholding tax provided for in Article 119…
…mmunes of the overseas departments with the exception of the eighth paragraph (7°) of article L. 2331-2, the tenth paragraph (9°) of article L. 2331-8 and articles L. 2333-58 to L. 2333-63.
When the employer covers all or part of the cost of fuel for a vehicle and the cost of powering an electric, rechargeable hybrid or hydrogen vehicle incurred by its employees, it shall ensure that all…
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