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Showing 1–10 of 26167 articles for “Art. 4°-b”
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
Persons owning assets mentioned in article 965 located in France without having their tax domicile there as well as persons mentioned in 2 of article 4 B may be invited by the tax department to appoin…
I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
The department managing the file shall erase the data entered in it: a) On expiry of the periods provided for in 1° and 2° of Article 706-53-4; b) When informed of one of the decisions mentioned in th…
I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…
Annuities and compensation paid or due to the deceased as compensation for bodily injury resulting from an accident or illness are deductible from the assets of the estate at their nominal value..
Proof of professional competence as provided for in article I of article L. 511-2 must be provided by presenting one of the following documents, as appropriate:a) The training booklet defined in artic…
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
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