Article 199 ter
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
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Showing 71–80 of 21327 articles for “Art. GC – Daimler-Chrysler v Commission – T-235/01”
I a. Where the beneficiaries of the income from movable capital referred to in articles 108 to 119,238 septies Band 1678 bis are required, under the provisions of the tax legislation, to submit, for t…
La fraction des sommes versées par la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable…
Failures to comply with the obligations laid down in Articles 28 to 30 of Commission Regulation (EU) 2018/273 of 11 December 2017 and Articles 13 to 20 of Commission Implementing Regulation (EU) 2018/…
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…
…8 of the French Construction and Housing Code, for which the date on which the application for approval is registered by the Agence nationale de l'habitat is between 1 March 2022 and 31 December 2024;…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
…n of a built building:1° - Located in a remarkable heritage site classified under Title III of Book VI of the Heritage Code:a) Either when the building is located within the perimeter of this site cov…
…ances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to the chairman of the board of directors; to the chief exe…
…xed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
…eductions made from wages in connection with the subscription of shares issued by sociétés coopératives de production and intended exclusively for their employees, under the conditions laid down by Ar…
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