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Showing 51–60 of 46860 articles for “Art. 80 bis II bis”
…onding to this income is subject to the same tax treatment as the income from the securities loaned.II. - 1. The financial securities borrowed and the debt representing the obligation to return these…
…Paris metropolitan area.2° However:a) By way of exception to the provisions of I of Article 1379-0 bis, the Greater Paris metropolitan area does not collect either the council tax on second homes and…
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…r private, general interest, not-for-profit higher education or artistic education establishments;c bis) Consular higher education establishments mentioned in l'article L. 711-17 of the Commercial Cod…
Those holding or transporting goods referred to in 4 and 5 of article 38 above must, at the first request of customs officers, produce either documents certifying that these goods have been brought in…
…uary 2021 or, for assets created after this date, 1 January of the year in which they were created. II. II -When quays and platforms whose rental value is determined in accordance with I are taxed in…
…the meaning of article 120, except for the part that exceeds the taxable income referred to in 3.4 bis. 1 shall not apply where the legal entity is established or incorporated in a Member State of th…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
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