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Showing 2561–2570 of 43840 articles for “Art. Cass. 1ère civ. 17-3-2021 n° 19-21.463 FS-P”
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
I. - The tax credit defined in article 244 quater V is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year in which the credit institution or finance…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
The tax credit defined in Article 244 quater L is deducted from the income tax due by the taxpayer in respect of the year during which the company complied with the conditions set out in this article.…
La retenue prévue au 2 de l'article 119 bis releases taxpayers domiciled outside France for tax purposes from the income tax due on the sums that have been subject to this withholding.
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
The decisions of the Paris Sentence Enforcement Court provided for in this section may be appealed in accordance with the second paragraph of Article 712-1.
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