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Showing 141–150 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
…the tax household mentioned in 1 of this article applies to the joint income of the tax household. 5. The option may be exercised and terminated at any time. The individualised rates apply no later t…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
…cle 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Article 158 and to Article 163 bis G, income subject to the withholding taxes provided for in a…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
…irst paragraph of 1° of Article 81, 3° of the article 83 and the second and last paragraphs of a of 5 of the article 158.
…ng that of the declaration of the change of situation or, at the request of the taxpayers, from 1st January of the year following that of the change of situation and until the application of the rate…
…estimated by the taxpayer in respect of his situation and income for the current year is more than 5% less than the amount of the levy he would bear in the absence of this modulation.2. The taxpayer…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
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