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Showing 361–370 of 67067 articles for “Art. I-a sexies-0 bis”
I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…
…the taxpayer transfers his tax domicile outside France under the conditions set out in Article 167 bis.The end of the tax deferral leads to taxation of the capital gain under the conditions provided…
I. - The tax credit defined in article 244 quater J is deducted up to one fifth of its amount from the income tax due by the taxpayer in respect of the year during which the credit institution or fina…
In the event of the commission of a flagrant offence punishable by a prison sentence other than those provided for in this Code, customs officers may arrest the alleged offender with a view to handing…
For the application of article L. 3334-3:1° The income taken into account is the last known reference tax income;2° The average per capita income of all the départements is equal to the sum of the inc…
The contribution for the repayment of the social debt based on income from assets is established, controlled and collected in accordance with article 15 of order no. 96-50 of 24 January 1996 relating…
The contribution for the repayment of the social debt levied on investment income is established, controlled and collected in accordance with article 16 of order no. 96-50 of 24 January 1996 relating…
…exemptions are laid down by order of the State authority designated by decree.(1) Annex IV, art. 51 bis to 51 sexies.
The share of each brother or sister, whether single, widowed, divorced or legally separated, is exempt from death duties on the double condition: 1° That he is, at the time of the opening of the succe…
Reversions of usufruct are subject to death duties.
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