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Showing 91–100 of 43946 articles for “Art. s. 1341-2”
…blishments and bodies in accordance with the rules laid down for determining the bases of these taxes.II. - The taxes referred to in I are established and collected under the following conditions:1° (…
…ceships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitti…
…tax, of fees or receipts collected in their name, less retrocessions, as well as miscellaneous gains.3. The turnover of persons whose income subject to income tax falls into the property income categ…
…transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for the tax during this period, the allowance ceases…
…ded that they undertake to rent it bare for use as their main home for a minimum period of nine years.2. The tax reduction applies under the same conditions:a) To housing that the taxpayer has built a…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
…ng independently and whose condition requires constant medical supervision and maintenance treatments.II. - The tax reduction is calculated on the basis of the cost price of the homes, with the portio…
…8 quater B, the register is kept by the trustee who entered these assets in the trust assets' records.This register mentions the date of the transaction, the nature of the assets transferred, their or…
…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,…
…er the conditions of ordinary law in proportion to the turnover made outside the aforementioned areas. This turnover condition is assessed on a financial year by financial year basis;3° Its capital mu…
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