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Showing 171–180 of 56915 articles for “Art. 1584 and 1595 bis”
…et overall income if this income does not exceed €16,410;- €1,310 if this income is between €16,410 and €26,400.In the case of married persons subject to joint taxation, the deduction provided for in…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
…of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a deduction at the rate of 7.5% which rele…
…n tax:1° When the building is, in whole or in part, classified or registered as a historic monument and is used, at the latest within two years of the date of its entry into the assets of the non-trad…
…Pornographic theatrical performances, as well as transfers of rights relating to these performances and their interpretation, designated by the Minister responsible for culture following the opinion o…
…in 4° of 2 of Article 793 benefits from an allowance of €91,000 on the basis of registration duties and land registration tax. The application of this allowance is subject to the following conditions:
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
Acquisitions of corporate rights made by a company created with a view to acquiring another company under the conditions provided for in Article
Notwithstanding the provisions of the second paragraph of l'article 761, an allowance of 20% is made on the real market value of the property constituting the main residence of the deceased on the day…
…ayment is not due when the increases provided for in 1 of article 224, 9 of article 266 quinquies C and 3 of article 284 quater apply.II.In the event that the taxpayer voluntarily rectifies any errors…
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