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Showing 401–410 of 2313 articles for “Art. 4 and CGI Art. 111”
…come tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by delegated…
…om income tax when they have been allocated under the conditions provided for in articles L. 3323-2 and L. 3323-3 of the same code or, when they are allocated, pursuant to 2° of article L. 224-2 of th…
Benefits resulting from discounts on sale prices, the distribution of free shares and payment deadlines, as provided for in amended articles 11, 12 and 13 of law no. 86-912 of 6 August 1986 relating t…
…meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains on disposals of securities made by the com…
The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l'article 163 quatervicies do not apply…
…rvices rendered in France.III. The person who receives the remuneration for the services is jointly and severally liable, up to the amount of this remuneration, for the taxes owed by the person render…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
…in the year of the occurrence or cessation of one or more of the events or conditions mentioned in 4 to 6 of article 6, the situation on 31 December of the tax year is taken into account.The family e…
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