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Showing 431–440 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…debtor provides proof that these sums correspond to actual transactions which mainly have a purpose and effect other than allowing them to be located in a non-cooperative State or territory. This with…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
…xable income into a certain number of units determined according to the taxpayer's family situation and dependents are applicable only to French citizens and to persons originating from Saint-Pierre-e…
…itution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If the fraction of the ta…
…ceivable from the State when, pursuant to the second paragraph of Article L. 313-23 of the Monetary and Financial Code, this claim has been the subject of an assignment or pledge prior to the liquidat…
…of the tax reduction is subject to the condition that, for each child concerned, his or her surname and first name, the name of the educational establishment and the class he or she attends or the nam…
…of the insured, or to a person deemed to be dependent on the latter pursuant to Article 196 A bis, and when these beneficiaries are suffering from a disability which prevents them either from engagin…
…icle 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, forming…
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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