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Showing 31–40 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
…rty, are included in the taxable income of this company for the first financial year ending on or after 31 December 2005 or, if later, for the financial year ending in the fifteenth year following the…
I. - The delivery of securities as collateral entailing transfer of ownership and carried out under the conditions set out in I or III of Article L. 211-38 of the Monetary and Financial Code are subje…
…person, to a body, in a trust or in a comparable institution, with a view to managing them in its interest or to assuming on its behalf an existing or future commitment, includes in its taxable income…
…on, less the amount of payments giving entitlement to the tax reduction provided for in Article 199 terdecies-0 A. The fraction of payments made in any one year that exceeds the limits set out in 1° o…
…and the profits made by the fund give entitlement. The right of each unitholder to deduct tax is determined in proportion to their share of the distribution made in respect of the year in question, t…
…on or, upon the transfer by the taxpayer of his tax domicile outside France pursuant to article 167 bis if this event is earlier.The deferral provided for in the first paragraph is subject to complian…
I.-Religible for the reduced rate referred to in the first paragraph of Article 278-0 bis are energy renovation services that meet the following conditions: 1° They are carried out in premises that ha…
1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…
…e conditions set out in article L. 121-1 of the same code. This tax reduction is also applicable, after a reasoned opinion from the commission provided for in the aforementioned article L. 111-4, to p…
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