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Showing 11–20 of 311 articles for “Art. 775 quinquies”
The court which passes sentence may expressly exclude its mention in bulletin No. 2 either in the sentencing judgment, or by judgment passed subsequently on the application of the convicted person inv…
…nvictions that have been expressly excluded from being mentioned on the record, pursuant to Article 775-1; 2° Convictions for minor offences and fines of less than €30,000; 3° Suspended sentences when…
…s may benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A and 219 are required to complete and send to the tax department with w…
…hares or units, and to the results of holdings in organisations mentioned in articles 8,8 quater, 8 quinquies, 239 quater and 239 quater B ;2° Subsidies, gifts and waivers of receivables;3° Income fro…
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Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…
Rents and services of any kind that constitute the price of a rehabilitation lease concluded under the conditions provided for by articles
Non-repayable assistance provided to sociétés d'habitations à loyer modéré, sociétés de crédit immobilier and companies or bodies whose purpose is the construction of residential buildings and whose l…
The warehousing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a prof…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
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