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Showing 71–80 of 1286 articles for “Art. 80 ter”
…ndix to the declaration mentioned in 1 of the same article 287 filed in respect of the month or quarter during which the liability occurred ;2° For those liable for value added tax subject to the simp…
…royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums received in execution of…
…t by decree in the Conseil d'Etat. These provisions do not apply to the withholding tax levied on interest on bonds issued as from 1st October 1984 which benefit persons who have their tax domicile or…
The regulations of the funds referred to in 1 of VI, VI bis and VI ter of article 199 terdecies-0 A of the General Tax Code and in 1 of III of article 885-0 Va of the same code contain the following i…
…g to the eligibility, electorate, composition of colleges, voting procedures, challenges, training, term and conditions of office, dismissal, protection of the employment contract and replacement of s…
In the event that the trader has not completed and supplied to the consumer on paper or on any other durable medium the withdrawal form provided for in 5° of Article L. 224-78, consumers have a withdr…
Daily allowances paid by or on behalf of social security and mutualité sociale agricole bodies are subject to income tax in accordance with the rules applicable to salaries and wages, with the excepti…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
The parliamentary allowance, defined in Article 1 of Ordinance no. 58-1210 of 13 December 1958 on the organic law relating to the allowances of Members of Parliament and the additional allowances paid…
Distributions and net gains relating to units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code in its version prior to Or…
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