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Showing 691–700 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…have any children in their exclusive, main or deemed equally shared parental care, is divided by 1.5 when these taxpayers:a. Live alone and have one or more children who have reached the age of major…
Open the article to read the full text in English.
…ases and under the conditions set out in articles L. 214-169 to L. 214-190 and L. 313-23 to L. 313-35 of the French Monetary and Financial Code. In the event of a merger or other transaction, the rece…
…° Persons whose main residence has a rental value that has exceeded, during the year of taxation, €150 in Paris and in communes located within a radius of 30 kilometres of Paris, €114 in other localit…
The tax department may rectify returns in accordance with the procedure set out in article L 55 of the Book of Tax Procedures.
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
…rom 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557 du 10 juillet 1965 fixant le statut de la copropriété des immeubles bâtis.The tax reduction ap…
…than or equal to €27,478;- 30% for the fraction greater than €27,478 and less than or equal to €78,570;- 41% for the fraction greater than €78,570 and less than or equal to €168,994;- 45% for the fra…
…cle 170 if, at the latest one month before the date referred to in the first paragraph of article 175, which may be extended in accordance with the procedures provided for in the same first paragraph,…
…The foregoing provisions do not apply to co-ownership property companies referred to in article 1655 ter. (1) Annex III, art. 46 B to 46 D.
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