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Showing 181–190 of 69883 articles for “Art. I-1°-a ter”
…holder's seventieth birthday and 1 January of the year of the declaration, where this amount is greater than or equal to €7,500;2° For other contracts, regardless of when they were taken out, the cumu…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…ions en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable capital mentioned in articles 117 quater and 125 A of this code, wit…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
…Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for t…
Subject to the provisions of
…ial Security Code, constituting an advance payment of the tax credit provided for in Article 200 quater B of this Code, is deducted from the amount of the tax credit from which the person concerned be…
…tion for the benefit of the Treasury. This article only applies to transfers of property acquired after the date of publication of law no. 90-85 of 23 January 1990 supplementary to law no. 88-1202 of…
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