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Showing 131–140 of 1876 articles for “Art. s. 202 ter”
…royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums received in execution of…
…t by decree in the Conseil d'Etat. These provisions do not apply to the withholding tax levied on interest on bonds issued as from 1st October 1984 which benefit persons who have their tax domicile or…
…xpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according to its added value.This added…
…meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that has received the approval provided…
…vity within the framework of a company or group whose profits are, pursuant to the articles 8 and 8 ter, which are subject to income tax in its name and which are considered to be assets allocated to…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
…and are not used for professional purposes are exempt from income tax on the proceeds of these sales.
I. - Where the lease price consists, in whole or in part, of the delivery of real estate or securities under the conditions provided for in the first paragraph of
…ry and Financial Code, the sums corresponding to the share of the rent taken into account for the determination of the agreed sale price for the acceptance of the unilateral promise of sale does not c…
…d, from the provisions set aside, pursuant to the same articles, from the profits of previous periods.
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