Article 81 ter
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
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Showing 111–120 of 43843 articles for “Art. 2 ter”
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
…erences to the department and the region are replaced by references to the collectivity of Corsica; 2° References to the departmental council and the regional council are replaced by the reference to…
…ng the conditions of article 1680 A.The option is exercised expressly and renewed tacitly each year.2. The deductions made each month, from January to October, are equal to one tenth of the tax assess…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
I. - The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
…concerned by the documents or supplements that have not been made available to the administration after formal notice; 2° 5% of the adjustments to the result based on the article 57 of this code and r…
1. Travellers who are going to stay temporarily outside the customs territory may temporarily export free of exit duties and taxes the articles they take with them which are exclusively for their pers…
…r Title III of Book VI of the Heritage Code:a) Either when the building is located within the perimeter of this site covered by an approved safeguarding and enhancement plan;b) Or when the building is…
…management board; to any director or member of the supervisory board entrusted with special duties; 2° In limited liability companies: to minority managers; 3° In other companies or establishments lia…
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