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Showing 161–170 of 2273 articles for “Art. 238 bis K”
…sons domiciled or established in a non-cooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, unless the debtor pro…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
…by irrevocable option exercised when filing the income tax return for the year of subscription, make a deduction for depreciation. This deduction is equal to 6% for the first seven years and 4% for…
…n reasonable limits.II. - As of 1 January 2001 and until 31 December 2023, persons who habitually make one or more rooms in their main home available to the public are exempt from income tax on the pr…
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
…rs are obliged to enter in their accounts, in an explicit form, the nature and value of benefits in kind granted to their staff.
…ined in article 69 is determined in application of the present article.The taxable profit, before taking into account capital gains or losses from the disposal of assets allocated to the farm, is equa…
The salaries paid to apprentices with a contract that meets the conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid…
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