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Showing 111–120 of 1220 articles for “Art. 1729 & 1840 G ter”
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
…nsation, reimbursements and fixed expense allowances paid to the persons mentioned in the third paragraph of article 80 are, whatever their purpose, subject to income tax.
The following are exempt from tax up to an annual limit of €460: 1. (Not applicable); 2. The amount of deductions made from wages in connection with the subscription of shares issued by sociétés coopé…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
…ds handed over by the caisse nationale de l'industrie and the caisse nationale des banques in exchange for shares transferred to the State pursuant to the loi de nationalisation n° 82-155 du 11 févrie…
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
…Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for t…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
La fraction des sommes versées par la Caisse des dépôts et consignations en application du V de l'article L. 312-20 of the Monetary and Financial Code having the character of income from transferable…
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