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Showing 1581–1590 of 53735 articles for “Art. Cass. com. 12 January 1999 · Cass. 1re civ. 20 December 2012 · Cass. com. 29 January 2002 · Cass. com. 3 May 2012”
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…
…ains 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 irrevocabl…
…quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Article 158 and to Article 163 bis G, income subject to the withholding taxes provided for in articles 182 A, 182 A bis, 182 A te…
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…
…articles 8 to 8 ter or by holders of units in real estate investment funds mentioned in l'article 239 nonies, who are not domiciled in France for tax purposes or whose registered office is located ou…
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…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
At the first meeting following their appointment, each member of the College of the French Anti-Doping Agency takes the following oath: "I swear to fulfil my duties as a member of the College of the F…
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