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Showing 701–710 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…fter deduction of a 10% allowance for professional expenses.III. - The rate of deduction is set at 15%.IV. - The withholding is deducted from the amount of income tax established under the conditions…
…rticle 81 Dand other than income subject to the payments in full discharge provided for by article 151-0 is calculated at the rate corresponding to all his income, taxable and exempt.
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
…f the work financed does not substantiate the information contained in the description mentioned in 5 of the same I, the company carrying out this work is liable for a fine equal to 10% of the amount…
…ferable, except in the cases and under the conditions provided for in Articles L. 313-23 to L. 313-35 of the same code; it may not then be the subject of several partial assignments or pledges with on…
…r of the tax year. The amount of the tax reduction is set at : 61 € per child attending a collège; 153 € per child attending a lycée d'enseignement général et technologique or a lycée professionnel; 1…
…or the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Pre…
…rticle 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005 and 31 December 2012. This tax reduction applies: a) To expenditure relating to a dwelling, formin…
The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
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