Article 163 bis B
…and former employees do not request the delivery of the units or shares acquired on their behalf.II bis. - Income from securities held in a retirement savings plan mentioned in Article L. 224-1 of the…
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Showing 401–410 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…and former employees do not request the delivery of the units or shares acquired on their behalf.II bis. - Income from securities held in a retirement savings plan mentioned in Article L. 224-1 of the…
…in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the sam…
…14-1, L. 643-2, L. 652-7 et L. 663-3 of the Social Security Code, invalidity, death, sickness and maternity.The same also applies to premiums paid under group insurance contracts, including those mana…
…324-1 of the same code.B. - The tax reduction applies on condition that the work is completed no later than 31 December of the second year following that in which it is approved by the general meetin…
…old waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in order to be applicable the following year. They are subjec…
…o competition and the regulation of the online gambling sector.The levies mentioned in Articles 302 bis ZG and 302 bis ZH are payable upon completion of the event or events on which the game is based.…
…cueillent des bénéfices ou revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions.
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
…tional amortisation of 50% provided for in article 5-2° of the said Order, may disregard, for the determination of their taxable profits, the net income from the shares of the said companies included…
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