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Showing 421–430 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…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 majority or who are subject to separate ta…
Open the article to read the full text in English.
…rch expenses taken into account for the calculation of the tax credit were invoiced by the research and knowledge dissemination organisation. The excess tax credit constitutes a claim on the State for…
…ose 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 localities.
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…
…relating to the whole of the co-ownership in respect of expenditure:1° Provided that the materials and equipment concerned comply with the technical characteristics and minimum performance criteria s…
…f each share of income that exceeds €10,777 the rate of:- 11% for the fraction greater than €10,777 and less than or equal to €27,478;- 30% for the fraction greater than €27,478 and less than or equal…
…able a specific document containing the information referred to in article 170 of which it is aware and which has not been supplemented or corrected before the same date. A decree shall specify the ca…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
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