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Showing 401–410 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
…he 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 the purposes…
…if applicable, the unused fraction is reimbursed at the end of this period.The claim is inalienable and non-transferable, except in the cases and conditions provided for in articles L. 313-23 to L. 31…
…he 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 balance may be reimbur…
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…
…the application of this article, the status of legal entity which is an associate of a legal entity and of legal entity which is an associate of a permanent establishment shall be recognised in accord…
…t 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 January 1965 as well as for redemption lots and prem…
…on or finance company paid out repayable advances under the conditions provided for in this article and in equal fractions from the income tax due in respect of the following four years. If the fracti…
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