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Showing 441–450 of 52951 articles for “Art. 80 bis IV al. 2”
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Subject to the provisions of article 151 quater, rents and services of any kind that constitute the price of a construction lease entered into under the conditions provided for by the
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
…e conditions laid down by the French Employment Code, as well as the bonus mentioned in article L. 124-6 of the French Education Code paid to trainees during an internship or period of on-the-job trai…
…ts made during the years covered by the option. II - With effect from the taxation of income for 1982, taxpayers may also request that account be taken of average income and expenditure for the year o…
…rovisions of this article do not apply to companies eligible for the regime provided for in article 208 C nor to companies subject to corporation tax that convert to open-ended real estate investment…
…mited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give rise to the withholding tax referred to in article 119 bis.However, emoluments allocated to dire…
The Minister responsible for customs shall adopt the measures necessary to implement the regulations laid down by the European Union or by international treaties or agreements duly ratified or approve…
…und by professional secrecy, under the conditions and subject to the penalties laid down in Article 226-13 of the Criminal Code.
All authorisations in the field of foreign trade, and in particular licences or authorisations required for the import or export of goods of any kind, may only be issued after applicants have produced…
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