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Showing 901–910 of 32018 articles for “Art. R. 145-20”
…e.II. - The tax credit is equal to 30% of the expenses mentioned in I, actually borne by the taxpayer.It is granted once for the same tax household until 31 December 2022.The tax credit is charged aga…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
…d in 1 relates to a period of less than twelve months, it is adjusted pro rata temporis over one year.
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
…ion. The amount deducted in this way can no longer be set off against the income tax due for the year.
…of the article 6 are entitled to the tax credit in the year from which that person becomes a taxpayer. The tax credit is then equal to 25% of the interest actually paid during the period concerned, up…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
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