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Showing 181–190 of 2313 articles for “Art. 1844-7 · CGI Art. 746”
Each member of ship co-ownerships governed by articles L. 5114-30 to L. 5114-50 of the Transport Code is personally liable for income tax on the share corresponding to his rights in the profits declar…
Each member of the co-ownerships of racehorses or stallions who comply with the conditions mentioned in article 238 bis M is personally subject to income tax on the share corresponding to his rights i…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
Subject to the provisions of article 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if th…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
Subject to the provisions of
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