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Showing 281–290 of 3862 articles for “Art. 20 October 1999”
…e considered as a component of immediately taxable profit under the conditions laid down by article 201.
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
…from capitalisation bonds or contracts or investments of the same type mentioned in 6° of article 120 and 1° of I of article 125-0 A, attached to premiums paid up to 26 September 2017, as well as inc…
…ct of the forestry operations mentioned in II of this article that they carry out until 31 December 2027. II.-The tax credit applies to II.-The tax credit applies to: 1° To the purchase price of land…
…non-commercial profits and property income, with the exception of the income mentioned in article 204 D, give rise, in the year in which the taxpayer disposes of them or they are realised, to a levy…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
…meubles.II. - When, under the conditions set out in I of Article 11 of the 1985 Finance Act no. 84-1208 of 29 December 1984, they hold shares in non-trading companies (sociétés civiles) formed as from…
…lder, are met. III.-The exemption provided for in I only applies to companies created before 1 July 2008.
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…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
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