French General Tax CodeIn force
I: Taxable income
Article 159 quinquies
…ve collected does not give rise to the levying of income tax.II. (Obsolete provision).(1) Annex II, art. 83 and 84.
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Showing 381–390 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
…ve collected does not give rise to the levying of income tax.II. (Obsolete provision).(1) Annex II, art. 83 and 84.
I. (Expired) II.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…icle L. 136-6 of the Social Security Code and in theArticle 15 of Ordinance no. 96-50 of 24 January 1996 relating to the repayment of the social debt and then on the levy provided for in 1° of I of Ar…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
…ing to the Mutual Code and transposing Council Directives 92/49/EEC and 92/96/EEC of 18 June and 10 November 1992, for their collective operations referred to in article L. 222-1 of the Mutual Code;d)…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
I. Individuals who undertake to hold units in venture capital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on th…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
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