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Showing 681–690 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…hose received by breeders of new plant varieties within the meaning of articles L. 623-1 to L. 623-35 of the Intellectual Property Code, as well as all proceeds from industrial or commercial property…
…income provided for in a of this article, the alimony payments provided for in 2° of II of article 156 are allowed as a deduction under the same conditions and limits, when these payments are taxable…
…ust, in addition, send the administration the declarations and information provided for in Articles 53 A, 97 or Article 38 sexdecies Q of Annex III to this code. 2° (Repealed). 3° The declarations ref…
1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
…suring the safekeeping of these documents until the expiry of the administration's recovery period; 5° forwarding them to the administration at its request. The use of a trusted third party does not e…
…riod of one year, by applying to the fraction of the sums subject to withholding which exceeds €16,050 the rate of: a) 12% for the portion in excess of €16,050 and up to €46,557; >> b) 20% for the por…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
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