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Showing 51–60 of 29147 articles for “Art. s. 1832 to 1844-17”
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
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…
…rticles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into account is equal to the difference between, on the one hand, the total sums paid bo…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
…irect investment within the meaning of the loi n° 66-1008 du 28 décembre 1966 modified law relating to financial relations with foreign countries and the regulatory texts issued for its application. T…
In accordance with articles L. 114-16-1 to L. 114-16-3 of the Social Security Code, customs officers are authorised to communicate and receive any documents or information useful in combating social s…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
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