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Showing 431–440 of 52951 articles for “Art. 80 bis IV al. 2”
…of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to article L. 143-2 of the French Heri…
…erred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases provided for in b and c of 1 of article 1728,…
Taxpayers aged over sixty-five on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if t…
Subject toArticle L. 286 BA of the Book of Tax Procedures, when implementing the powers of investigation, recording and prosecution provided for in this Code or when required on the basis of the Code…
…ants of residential premises or the right of pre-emption provided for in Article 15 of Law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending Law no. 86-1290 of 23 December 198…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
…of train paths-kilometres reserved for passenger transport operations on the national rail network;2° The component of the flat-rate tax on network companies relating to main copper local loop distri…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
…duty or charge provided for in this Code that has not been paid within the legal time limit shall give rise to the payment of interest on arrears.Interest for late payment applies from the first day…
…of expenses actually incurred for the work mentioned in II of this article, adopted from 1 January 2017 to 31 December 2019 at a general meeting of co-owners in application of Act no. 65-557 du 10 ju…
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