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Showing 171–180 of 2313 articles for “Art. 1844-7 · CGI Art. 746”
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
1. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 1…
Subject to the provisions of article 6, members of sociétés en nom collectif and general partners of sociétés en commandite simple are, where these companies have not opted for the tax regime applicab…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
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