Article 211 bis
…ns do not apply to: a. (Expired); b. To co-ownership property companies referred to in article 1655 ter. c. To limited liability companies that have opted for the tax regime provided for in Article 23…
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Showing 301–310 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…ns do not apply to: a. (Expired); b. To co-ownership property companies referred to in article 1655 ter. c. To limited liability companies that have opted for the tax regime provided for in Article 23…
The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
…ultiplied, as the case may be, by the annual flat-rate increase coefficient defined in Article 1518 bis or by the coefficient for the annual updating of rental values resulting from the application of…
…residences or holiday villages acquired under the tax exemption scheme provided for by articles 238 bis HA and 238 bis HD as drafted by Article 22 of the Amending Finance Act for 1986 (no. 86-824 of 1…
…t the rooms rented constitute the principal residence or temporary residence of the tenant or subletter on a furnished basis, provided that the tenant or subletter can provide evidence of a contract e…
…Code, the difference is taxed as salary and wages for the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed…
…eed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater than twelve months, the allowance is adjusted accordingly. The fraction mentioned in the first p…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
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