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Showing 461–470 of 52951 articles for “Art. 80 bis IV al. 2”
…ent companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not considered as distributed income for the application…
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…
…t 31 December of the year of taxation or at the date of death in the case of taxation under article 204.
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
…ationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income tax, is nevertheless taken i…
…a fineness of 375 thousandths or more may be labelled "gold" when marketed at the retail stage to private individuals.
…by the competent administration of the State concerned in accordance with standards identical or equivalent to those required in France for the control and certification of the title.
…or the taxpayers mentioned in the second paragraph of 1 of Article 6, apply to partners bound by a civil solidarity pact who are jointly taxed for income tax purposes.
…ness property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments and which are not related to the operational implem…
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…
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