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Showing 151–160 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
…I of this chapter, with the exception of income expressly exempted from tax by virtue of articles 125-0 A, 155 B, 157 and 163 quinquies B to 163 quinquies C bis, income from capitalisation bonds or co…
…alculation of the rate relating to instalment payments made and deductions at source made between 1 January and 31 August of the year during which the taxpayer disposes of the income or makes the prof…
…ed to in III giving entitlement to the tax credit may not exceed, for each tax year, the sum of €3,750 for a single, widowed or divorced person and €7,500 for a couple subject to joint taxation. This…
…n, provided for by the decree of 28 June 1930 relating to the conditions of application of article 15 of the finance law of 16 April 1930, until the date of approval of the simple management plan for…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
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