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Showing 101–110 of 2166 articles for “Art. 239 bis AB”
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
…to Article 8, subject in its own name to income tax in the property income category, may, by irrevocable option exercised when filing the income tax return for the year of subscription, make a deducti…
…bletter can provide evidence of a contract entered into pursuant to 3° of Article L. 1242-2 of the Labour Code, and that the rental price remains set within reasonable limits.II. - As of 1 January 200…
…0% provided for in article 5-2° of the said Order, may disregard, for the determination of their taxable profits, the net income from the shares of the said companies included in their assets, insofar…
The taxpayers referred to in Article 53 A are required to provide, at the same time as the income tax return for each financial year, a statement indicating the allocation of each of the passenger veh…
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
…f the minimum growth wage. This provision applies to the apprentice or trainee who is personally taxable or to the taxpayer who is dependent on the apprentice or trainee.
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
…are deemed to be distributed to the partners in proportion to their rights. This provision is applicable, where applicable, in proportion to the profits that cease to be subject to this tax. The provi…
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