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Showing 581–590 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…vied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This overall net income is made up of the total net income from the following categories:-…
…whose registered office is located in France and which have an annual turnover there of more than €250 million are deemed to carry on their professional activity in France on a principal basis, unless…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
…med to be shared equally between the parents.Unless the provisions of 4 and the second paragraph of 5 are applied, married persons are subject to joint taxation for income received by each of them and…
…d for in article 239 ter, do not engage in a business or operations referred to in articles 34 and 35;2° Members of joint ventures-including financial syndicates-who are indefinitely liable and whose…
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.
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
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