Article 244 bis
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
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Showing 11–20 of 26167 articles for “Art. 4°-b”
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
1. In the event of the seizure of goods :-classified by law as dangerous or harmful, or the manufacture, trade or possession of which is unlawful ;-as well as goods intended for human or animal consum…
Employees and directors called from abroad to take up employment with the International Chamber of Commerce in France are not subject to income tax on the salaries and wages paid to them in this capac…
For the liquidation of transfer duties on death, the assets or rights transferred into a trust estate or those that may have been acquired in reinvestment, as well as the fruits derived from the explo…
The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
Through its opinions and proposals, the committee helps to improve the care provided to residents.To this end: 1° It receives all the information it needs to carry out its duties, in particular : a) T…
The derogations provided for in Article R. 1321-40 concern the values of the following parameters:1° With regard to 2°:a) Colouring (after simple filtration) ;b) (Repealed) ;c) Sulphates ;d) Nitrates…
Subject to the provisions of article 244 bis A, the gains mentioned in article 150-0 A resulting from the transfer or redemption of company rights mentioned in f of I of article 164 B, made by individ…
When making an investment as referred to in article R. 151-2, the following constitute an investor within the meaning of this chapter: 1° Any natural person of foreign nationality; 2° Any natural pers…
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