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Showing 281–290 of 25519 articles for “Art. IV bis”
…ms falling within its scope and declared within the time limits stipulated in the said article 1477.IV. - The exemption provided for in I is subject to compliance with Commission Regulation (EU) No 14…
…d or collected during consultation of digital interfaces by users, data sold during that year is derived from consultation of one of these interfaces by a user located in France. IV. IV -Where a taxab…
…L. 224-13 or article L. 224-28 of the same code or into a French sub-account of the pan-European individual retirement savings product mentioned in article L. 225-1 of the said code by the holders of…
I. - Spouses and partners bound by a civil solidarity pact are jointly and severally liable for payment of:1° Income tax where they are subject to joint taxation;2° Council tax on second homes and oth…
…ng of co-owners referred to in A.C. - The tax reduction does not apply to homes where ownership is divided.II. - The tax reduction applies to work, carried out by a company, relating to the whole of t…
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.
…fices ou revenus dont l'imposition est attribuée à la France par une convention internationale relative aux doubles impositions.
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…
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
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