Article 204 B
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
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Showing 21–30 of 34161 articles for “Art. Cass. 1ère civ. 18-5-2022 n° 20-20.725 F-B”
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
1. Compensatory interest charged in accordance with the conditions laid down in the Community regulations applicable to inward processing arrangements under the suspension system shall be assessed and…
Any public or ministerial officer transferring or assigning an office who is found to have agreed or stipulated for his benefit a price higher than that expressed in the deed of assignment shall be su…
In addition to the tax penalties provided for in I of article 1791 and the articles 1791 ter to 1804 A, the court shall order payment of the sums defrauded or unduly obtained as a result of the offenc…
Equipment or portions of equipment suitable for the distillation, manufacture or ironing of brandies or spirits that have not been declared or hallmarked in accordance with the conditions set out in A…
I. - The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C,…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
I. - Companies at least 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination…
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
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