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Showing 1–10 of 611 articles for “Art. 80 quaterdecies”
…ndemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindecies, t…
…the employer, and the generalised social contribution due on the benefit mentioned in I of article 80 bis, as well as on the benefit mentioned in I of article 80 quaterdecies when the latter is subje…
…t of which the contribution was paid. The contribution due on the benefit mentioned in I of article 80 bis as well as on the benefit mentioned in I of article 80 quaterdecies when the latter is subjec…
I. - The employee benefit corresponding to the value, at their acquisition date, of the shares allocated under the conditions defined in articles L. 225-197-1 to L. 225-197-5, L. 22-10-59 and L. 22-10…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
…from these arrangementsThe allowance limit is set at €300,000. The rate of the allowance is set at 80%.IV. (repealed)IV bis. - Where the taxpayer referred to in I is a company that is a member of a t…
…s.3. For the purposes of calculating the tax credit, the basis of eligible expenditure is capped at 80% of the production budget for the work.IV. - The expenses mentioned in III are eligible for the t…
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
Customs officials, officials placed under the authority of the Minister for Agriculture, officials of the National Establishment for Agricultural and Sea Products and officials of the Office for the D…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
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