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Showing 921–930 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…rectly related to the investment financed;b. Their amount over the life of the loan does not exceed 5% of the issue price.4° Pensions, benefits and allowances exempted from tax under Article 81;5° (re…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
…cated under the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A and in 1 or 2 of Article 200 A.By way of derogation from the provisions of the first paragrap…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
…of limited liability companies, to members of limited liability agricultural holdings mentioned in 5° of the article 8, partners in general partnerships, general partners in limited partnerships, mem…
…the flat-rate fixed for the previous year, adjusted to the length of the period elapsed between 1st January and the date of departure, will be taken into account where applicable. 1 bis. Repealed 2. R…
…hen a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit holders…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
…deficits from agricultural operations where the total net income from other sources exceeds €119,675; these deficits may, however, be allowed as a deduction from profits of the same kind in subsequen…
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