Article 83
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
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Showing 2121–2130 of 67717 articles for “Art. 8 and 9-1”
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
To determine the tax bases, account is taken of the net amount of salaries, allowances and emoluments, wages, pensions and life annuities, as well as all benefits in money or in kind granted to the pe…
The declaration provided for in Article 800 must mention the surname, first names, date and place of birth of each of the heirs, legatees or donees. If the birth took place outside France, proof of th…
Any declaration of transfer by death, made by the heirs, donees and legatees, their tutors, curators or legal administrators shall end with a statement as follows:".... The declarant affirms that this…
…etailed declaration.The following are exempt:1° The successors in direct line, the surviving spouse and the partner bound by a civil solidarity pact where the gross assets of the succession are less t…
The provisions of 2° of article L. 2331-6 and those of 7° of article L. 2331-8 will come into force as from the 1997 financial year for fixed assets acquired as from 1 January 1996. For financial year…
I. - Dispositions inter vivos or by will for the benefit of health establishments, social and medico-social establishments or establishments of public utility shall only have effect insofar as they ar…
The following shall be registered free of charge:1° Deeds recording pure and simple extensions of companies;2° Deeds of dissolution of companies which do not involve any transfer of movable or immovab…
I. - Contributions are registered free of charge.II. - (Repealed).III. - The standard rate of registration duty or land registration tax levied on the contributions referred to in 3° of I, I bis and I…
…or immovable property, between the partners or other persons, are subject to registration duty or land registration tax on the amount of the contributions less liabilities;2° Contributions of immovab…
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