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Showing 71–80 of 2144 articles for “Art. 810 bis”
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of article 81 ;2° For provident insurance and for the additional cover provided for in 4°…
…paragraph.Half of the income of the persons mentioned in 2° of article 196 as well as article 196 A bis is added to half of the joint income of the applicant and his/her spouse or civil solidarity pac…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
…sing a renewable energy source;2° Aimed at facilitating the reception of disabled people;3° Of refurbishment.III. - For a single dwelling falling within the scope of I, the amount of the expenditure m…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
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