French General Tax CodeIn force
4: Determining taxable income
Article 29
Subject to the provisions of
AI translation · Updated 8 Nov 2023Open Article
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 61–70 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
Subject to the provisions of
Net property income is equal to the difference between the amount of gross income and total property expenses.
…olders and members of these companies to these company foundations are deducted up to a limit of €1,500 ;b) Of works or organisations of general interest of a philanthropic, educational, scientific, s…
…to death. The year of death of a pensioner taxed in accordance with the procedures set out in e of 5 of the article 158, the tax is assessed on the basis of the arrears accrued since the last monthly…
…rom the amount of income tax subsequently calculated in accordance with the provisions of articles 156 to 168, in respect of all the profits and income made or received by the members of the tax house…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
…tax bases are determined automatically. 3 bis. Taxpayers subject to the regimes defined in articles 50-0 and 64 bis who cease their activity during the year are required to send the administration, wi…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
…agricultural cooperation;3° bis. When they operate in accordance with the provisions of loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopé…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More