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Showing 271–280 of 69883 articles for “Art. I-1°-a ter”
Persons subject to the obligations set out in article 242 ter, who pay income from transferable securities mentioned in 3 of article 158 to persons subject to the same obligations and to bodies or com…
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The provisions of article 39 quinquies C are applicable to study and research organisations.
a Indemnities, reimbursements and lump-sum expense allowances paid to company directors are, regardless of their purpose, subject to income tax. b These provisions apply: 1° In sociétés anonymes : to…
Compensation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
…said levy and the amount of exempt income.This declaration does not concern:1° Exempt income and interest referred to in 7°, 7° ter, 7° quater, 9° bis and 9° quater of article 157 ;2° (Not applicable…
…ditions required to work in the reserve, the conditions of which are laid down by order of the Minister responsible for the budget; 5° Have fulfilled their national service obligations. No one may be…
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
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