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Showing 931–940 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…r corporate units are considered as taxable disposals under the conditions provided for in article 150-0 A when these shares or units are held under the conditions of f of I of article 164 B.
…nch sub-account of the pan-European individual retirement savings product mentioned in Article L. 225-1 of the same code is exempt if it is re-employed in this plan or sub-account and subject to the s…
…ned in 1, either the fraction of the remuneration exempted in accordance with 1 and 2 is limited to 50% of the total remuneration, or the fraction of the remuneration exempted in accordance with 2 is…
…contracts or investments of the same nature mentioned in 6° of article 120 and 1° of I of article 125-0 A, attached to premiums paid up to 26 September 2017 and not having borne the levy provided for…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
…tions set out in Article L. 3324-12 of the aforementioned code. The provisions of articles L. 3332-25 and L. 3332-26 of this code are then applicable.Income from sums allocated by way of profit-sharin…
…July 1993, are exempt from income tax. This exemption applies subject to the provisions of article 150-0 D for benefits granted in connection with privatisation operations decided by law no. 93-923 of…
…ibutions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains…
…nch sub-account of the pan-European individual retirement savings product mentioned in article L. 225-1 of the Monetary and Financial Code. Neither does d of 1 of I of article 163 quatervicies of the…
I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the l…
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