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Showing 901910 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
5 : Taxpayers with professional income in different categories

Article 155

…a fixed asset or for the determination of the results mentioned in I.2. Subject to VII of article 151 septies, in the event of the sale of a fixed asset, articles 39 duodecies to 39 novodecies are ap…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a A: Taxation of certain replacement incomes

Article 154 bis A

…the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the taxable income…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4c: Partial deductibility of the general social contribution

Article 154 quinquies

…vied at the rate of 3.8% or 6.2%, up to 4.2 points where it is levied at the rate of 6.6% and up to 5.9 points where it is levied at the rate of 8.3%, deducted from the gross amount of the sums paid a…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Deduction of certain social security contributions and group insurance premiums

Article 154 bis-0 A

…nch sub-account of the pan-European individual retirement savings product mentioned in article L. 225-1 of said code by the persons mentioned in the first paragraph of this I, with the exception of th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 157 bis

…on 31 December of the tax year, or meeting one of the disability conditions mentioned in article 195, may deduct an amount of:- €2,620 from their net overall income if this income does not exceed €16…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 160 bis

Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 159 quinquies

…e distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Articl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis

…I.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a d…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable income

Article 163 bis E

The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
IV: Taxation of income and capital gains in the event of transfer of domicile outside France

Article 167 bis

…lised capital gains on the corporate rights, securities or rights referred to in 1 of I of Article 150-0 A held, directly or indirectly, by the members of their tax household on the date of this trans…

AI translation · Updated 8 Nov 2023Open Article
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