Article 2022
…ract shall define the conditions under which the trustee shall report to the settlor.However, where during the performance of the contract the settlor is subject to a guardianship measure, the trustee…
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Showing 1–10 of 29475 articles for “Art. Décret 2022-1691 du 28-12-2022”
…ract shall define the conditions under which the trustee shall report to the settlor.However, where during the performance of the contract the settlor is subject to a guardianship measure, the trustee…
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
If, before the assignor or assignee had served the conveyance on the debtor, the latter had paid the assignor, he shall be validly discharged.
Individuals who, pursuant to Article 1742, have been convicted as accomplices of taxpayers who have fraudulently evaded or attempted to fraudulently evade payment of their taxes either by organising t…
…ual to the income tax contributions and other taxes appearing on the same article of roll remaining due on the date of death or due, in respect of the taxation of income received or realised by the de…
…his/her spouse or civil solidarity pact partner is added to half of the joint income.The income of adult children who have applied to be attached to the tax household of the spouses or partners linked…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
…domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on movable objects…
…dends to their shareholders.The benefit of the exemption is reserved for taxpayers carrying on an industrial, commercial or craft activity within the meaning of Article 34 and 5° of I of the article 3…
…iptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income, up to an annual…
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