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Showing 21–30 of 46455 articles for “Art. I bis”
I. - French companies that invest abroad with a view to setting up a sales establishment, a design office or an information office, either directly or through a company in which they hold at least 10%…
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…
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
1. Income from transferable capital falling within the provisions of articles 118,119,238 septies B and 1678 bis give rise to the application of a withholding tax, the rate of which is set by 1 of Art…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
1. Is deemed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units…
I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…
I. - Where an exemption from or reduction in registration duties, land registration tax or additional tax on registration duties or land registration tax has been obtained in return for compliance wit…
Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, unde…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
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