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Showing 291–300 of 34794 articles for “Art. III bis”
When effected by deed executed abroad, transfers of holdings in legal entities with a preponderance of real estate assets as defined in 2° of I of Article 726 are subject to registration duty under th…
…is deemed to take account of depreciation carried out using the straight-line method.II.-(repealed).III.-The taxpayers referred to in I of this article shall enter directly on the declaration provided…
…II, in particular the content, place and terms and conditions for submitting the taxpayer's request.III - The guarantee provided for in I is applicable when, in the course of an audit or investigation…
…cable, by sums paid by the company to retirement savings plans which are exempt pursuant to a and a bis of 18° of article 81 ;2° For provident insurance and for the additional cover provided for in 4°…
A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…
…sing a renewable energy source;2° Aimed at facilitating the reception of disabled people;3° Of refurbishment.III. - For a single dwelling falling within the scope of I, the amount of the expenditure m…
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…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
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