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Showing 211–220 of 4024 articles for “Art. 244 bis C”
The general terms and conditions contain a box including the following information, with the "X" replaced by the contractual period(s) for the supply of digital content and digital services that are o…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
I.-Without prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or gre…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
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.
…revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou revenus dont l'imposition est attribuée à la…
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
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