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Showing 431–440 of 4742 articles for “Art. 16 mars 2023”
I. (Expired) II.-Retirement benefits paid in the form 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…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
…or in article 150-0 A when these shares or units are held under the conditions of f of I of article 164 B.
…paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l'article 163 quatervicies do not apply to the portion correspondin…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
The material reception conditions enjoyed by the applicant may be partially or totally terminated in the following cases:1° He/she leaves the region of orientation determined in application of article…
While awaiting the final determination of their civil status by the French Office for the Protection of Refugees and Stateless Persons, refugees or beneficiaries of subsidiary protection may apply for…
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