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Showing 71–80 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…
…der the conditions provided for in Articles L. 225-177 to L. 225-186 of the French Commercial Code, and the subscription or purchase price of this share is taxed as salary and wages. II. When the purc…
Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…
…p-sum allowances that a company allocates to its directors or company executives for representation and travel expenses, directors mean, in partnerships and joint ventures that have opted for the capi…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
…et overall income if this income does not exceed €16,410;- €1,310 if this income is between €16,410 and €26,400.In the case of married persons subject to joint taxation, the deduction provided for in…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
…of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a deduction at the rate of 7.5% which rele…
…n tax:1° When the building is, in whole or in part, classified or registered as a historic monument and is used, at the latest within two years of the date of its entry into the assets of the non-trad…
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