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Showing 9501–9510 of 49266 articles for “Art. 2 juill. 2003 + Cass. 3e civ.”
…ins realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and irrevocable…
…of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the portion of the advance pay…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
…s which reflect economic reality. These provisions apply subject to those set out in III of Article 210-0 A.
…UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they are due by members of companies or groupings that come under the articles 8 to 8…
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
…de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 mars 1884 relative aux syndicats professionnels ou d'association relevant de la loi du 1er juille…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
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