Article 80 septies
…llowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the han…
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Showing 101–110 of 64444 articles for “Art. s. 1341-2 and 2224”
…llowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the han…
…of the insured, or to a person deemed to be dependent on the latter pursuant to Article 196 A bis, and when these beneficiaries are suffering from a disability which prevents them either from engagin…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
Reservists are compensated for periods of employment and further training.
…ollective labour agreements or agreements concluded between the Minister responsible for the budget and the employer. The employment contract of the salaried reserve customs officer is suspended durin…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land that does not fall within the scope of A of article 1594-0 G and is farmed by a farmer who has c…
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