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Showing 171–180 of 4131 articles for “Art. 1414 B”
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
The items of income covered by this VI which have been waived under the conditions and within the limits mentioned in 9° of 1 of article 39 do not constitute taxable income for the person who has waiv…
The salaries paid to apprentices with a contract that meets the 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…
I - Taxable profits from literary, scientific or artistic production as well as those from the practice of sport may, at the request of taxpayers subject to the controlled declaration regime, be deter…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
The taxation regime for gains derived by natural persons from disposals made directly or through intermediaries, of debt securities negotiable on a regulated market pursuant to a specific legislative…
I. The sums or securities distributed by a mutual fund, excluding the distributions mentioned in 7 and 7a of II of article 150-0 A and the allocation of mutual fund units received as part of a demerge…
Remuneration allocated to members of the board of directors or supervisory board of public limited companies, in any capacity whatsoever, excluding salaries and industrial property royalties, give ris…
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