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Showing 911–920 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
…upplementary pension schemes, to which the provisions of 1° bis of l'article 83, in force until 1st January 2004, had been extended before this date, constituted for the benefit of civil servants and…
…tter is greater than the amount of the contribution. Where the rights have been received, as from 1 January 2000, as part of an exchange transaction under the conditions provided for in article 150-0…
…meaning of the article 92 and carried out in France; e) Profits from operations defined in article 35, when they relate to businesses operated in France as well as to real estate located in France, to…
…icle L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou de fonds professionnels de cap…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
…id for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not exceed 25% of this income…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
I. - The benefit of the provisions of Article 156 specific to buildings classified or registered as historic monuments, or having received the label issued by the Fondation du patrimoine pursuant to a…
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