Article 167 bis
…ities or rights, determined under the conditions provided for in the first paragraph of 2, exceeds €800,000 on that same date.Taxpayers domiciled in France for tax purposes for at least six of the las…
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Showing 9881–9887 of 9887 articles for “Art. 8 mars 2023”
…ities or rights, determined under the conditions provided for in the first paragraph of 2, exceeds €800,000 on that same date.Taxpayers domiciled in France for tax purposes for at least six of the las…
…er the conditions set out in Articles…
…ction or ischaemia ischaemia on exertionup to 5Idem, with therapeutic constraints and monitoring5 à 8 %Alleged functional limitation for substantial effort (sport). No sign of myocardial dysfunction o…
…ontrary to honour or probity. When carrying out his professional activity as defined in articles L. 820-1-1 and R. 820-1-1 of the French Commercial Code, it also complies with the additional provision…
…o the audit of consolidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments,…
…ion also applies to investments made by a company subject to the tax regime provided for in Article 8, excluding joint ventures, or a group mentioned in Articles 239 quater or 239 quater C, whose shar…
5° 80% of the tax advantage provided by the tax reduction applied to the investment and by the deduction of the deficit arising from the rental of the property acquired and the capital loss realised o…
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