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Showing 11–20 of 574 articles for “Art. 776 quater”
Registered management centres, registered associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of…
The individuals mentioned in the last paragraph of 1 of I of article 117 quater and in the last paragraph of I of article 125 A formulate, under their responsibility, their request for exemption from…
…rom 2022, the penultimate paragraph of III of Article 1530 bis, the fifth paragraph of article 1599 quater D, the penultimate paragraph of article 1609 G as well as the last paragraph of II and the pe…
…on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products, calculated respec…
…f the tax credit, meet the minimum surface area and habitability standards mentioned in Article 244 quater J. In addition, the home acquired new, in a future state of completion or that the taxpayer h…
…o joint taxation may apply for exemption from this levy under the conditions set out in Article 242 quater.2. The levy provided for in 1 does not apply:a) To income that is taken into account to deter…
…assets, weighted according to the acquisition price of these assets and limited to fifteen years.1 quater (Repealed).1 quinquies The profit realised on the repurchase by its debtor of a claim linked…
…tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the…
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
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