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Showing 671–680 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…e following scale to certain elements of this lifestyle, when this sum is greater than or equal to €50,447; this limit is increased each year in the same proportion as the upper limit of the first bra…
I a. Where the 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 t…
…non-transferable, except in the cases and conditions provided for in articles L. 313-23 to L. 313-35 of the Monetary and Financial Code; it may not then be the subject of several partial assignments…
…ollowing nine years. The unused balance is reimbursed at the end of this period, up to a maximum of 50% of the tax credit and an amount of €300,000.However, at the request of the taxpayer, the unused…
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…
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
…ons, regardless of their form:- 17% for interest 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 Janua…
…iciary to repay the benefit unduly received. This may not exceed the amount of the tax credit plus 25%. A decree by the Conseil d'Etat defines the procedures for the repayment of the undue advantage b…
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