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Showing 151–160 of 56985 articles for “Art. 796-0 bis and 796-0 quater”
Registered management centres, registered associations and registered joint management bodies are subject to a specific inspection by the tax authorities, which does not constitute the start of any of…
…each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement savings plans provided for in article L. 144-…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
…'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attached to capitalisation bonds or contracts and to investments of the…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
I.-The beneficiary of income and profits subject to withholding or deductions at source mentioned in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B may request that the tax paid…
…e 1636 B octies.These provisions are applicable to mixed syndicates made up exclusively of communes and public establishments for inter-communal cooperation, as well as to mixed syndicates in which th…
…II or III when these businesses meet the following conditions:1° They employ fewer than two hundred and fifty employees and have annual sales of less than €50 million;2° The main activity of the busin…
…they are responsible for. These expenses are deducted up to a ceiling of €3,500 per dependent child and half this amount when the child is deemed to be equally dependent on both parents. This tax cred…
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