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Showing 101–110 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…e not replaced by a person who is a member of the company or group.II. - The tax credit is equal to 50% of the expenses referred to in I and actually incurred, up to a limit of fourteen days of replac…
…lication is a political and general information press within the meaning of article 4 of law no. 47-585 of 2 April 1947 relating to the status of newspaper and periodical publication grouping and dist…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
…oned in articles 8 and 8 ter or a société d'exercice libéral mentioned in article 2 of law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of liberal professions subj…
…s used, less the loss carried forward applied in accordance with 1° bis and 1° ter of I of Article 156. Where industrial and commercial profits are determined in accordance with the tax regime defined…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
…the tax household mentioned in 1 of this article applies to the joint income of the tax household. 5. The option may be exercised and terminated at any time. The individualised rates apply no later t…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
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