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Showing 6021–6030 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…all other income from bond issues contracted before 1 January 1965 by credit institutions and finance companies, insofar as it is proven that the amount of these issues is and remains allocated to th…
…ing Code, as well as agricultural collective interest companies that have benefited from State advances, nor to negotiable loans or bonds issued by the same companies before 1 January 1965 ; 2° Neithe…
…gotiation of these securities. In this case, the taxable income is determined by the negotiation price.
…actual amount of the lot in euros.For redemption premiums, the income is determined by the difference between the sum redeemed and the issue rate of the loans under the conditions referred to in 3° o…
…one hand, are located in another State or territory that has entered into an administrative assistance agreement with France with a view to combating tax fraud and tax evasion, the stipulations and im…
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
…lary has given rise to the payment of the contributions provided for social security, family allowances and other social deductions in force. As such, this salary is included in the category of wages…
…be included in the income tax base.II. - 1. The net profit referred to in l'article 38 est :1° Reduced by the amount of income that does not come from the activity carried out on a professional basis…
I. - New buildings used as principal residences are exempt from property tax on built properties for a period of fifteen years from the year following that of their completion when they have been the…
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