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Showing 81–90 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
…ned under Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y.
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
I. - The provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C,…
…ntribution takes place.The deferral is subject to the condition that the taxpayer makes the request and declares the amount of the capital gain in the declaration provided for in Article 97 and within…
…ty to the Agreement on the European Economic Area a proportion of net tonnage at least equal to 25% and that it undertakes to maintain or increase, during the ten-year period referred to in III, the p…
…individual who does not meet the condition set out in the third paragraph of 1 of I of article 117 quater and the last paragraph of I of article 125 A to benefit from an exemption from the levies pro…
…provided for in the thirty-second paragraph of I of Article 199 undecies B, the last paragraph of I and the second paragraph of II of Article 217 undecies, the second paragraph of A and the second par…
1. Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
…t used as the basis for the progressive tax is equal to the average of the profits for the tax year and the two previous years. In calculating this average, no account is taken of losses carried forwa…
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