Article 156 bis
I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…
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Showing 191–200 of 19020 articles for “Art. 5° bis”
I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…
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…
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…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
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…
To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks,…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
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