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Showing 441–450 of 19306 articles for “Art. Cass. 1re civ. 20 Oct. 2010”
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…led to a tax credit in respect of the expenses incurred to replace them for leave between 1 January 2006 and 31 December 2024 through the direct employment of employees or through the use of persons m…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
…of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the portion of the advance pay…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
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