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Showing 2931–2940 of 8419 articles for “Art. BOI-IF-TH-10-10-10 n° 180”
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
Deeds and formalities relating to the forced execution of immovable property give rise to the collection of fees in accordance with the table below: Description of service Fee a) Acts and formalities…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
When the investigating judge is seised of qualified acts constituting one of the offences mentioned in I of Article 41-1-2, it may, at the request or with the agreement of the Public Prosecutor, issue…
If the examining magistrate considers that the facts constitute a misdemeanour, and that the person under investigation acknowledges the facts and accepts the criminal classification chosen, he may, a…
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