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Showing 161–170 of 2166 articles for “Art. 239 bis AB”
…e 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to article L. 143-2 of the French Heritage Code,…
…ation of which is attributed to France by an international convention on double taxation shall be liable to income tax in France.
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
Sont assujetties à la déclaration prévue au 1 de l'article 170, quel que soit le montant de leur revenu:1° Les personnes qui possèdent un avion de tourisme ou un véhicule de tourisme au sens de l'arti…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
…e it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determining whether the taxpayers concerned are liable to income tax on the bas…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
…mer concessionary companies will not be taken into account for the assessment of corporation tax payable by these companies.
…pect of the income referred to in section 5 of article 206, received by non-profit-making public establishments, associations and collectivities. 1° This rate is set at 10% for: a. Income from debt se…
In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxatio…
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