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Showing 341–350 of 2313 articles for “Art. 4 and CGI Art. 111”
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
…rights mentioned in articles 150 U to 150 UC is equal to the difference between the disposal price and the acquisition price by the transferor.
…U to 150 VH, for the part corresponding to this period. This part is exempt if it is agricultural land that does not fall within the scope of A of article 1594-0 G and is farmed by a farmer who has c…
…ng contract entered into under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code are treated as assets;2° The assets mentioned in I of A of article 1594-0 G are n…
…ring the units. II. - In the event of the sale of a property or a right mentioned in Articles 150 U and 150 UB by a company or grouping that falls under Articles 8 to 8 ter, the income tax relating to…
…to the members of the converted company or body, that no changes are made to the accounting entries and that the taxation of profits, gains and capital gains not taxed at the time of the conversion re…
…ital value of the annuity, excluding interest. II. - The transfer price is increased by all charges and indemnities mentioned in the second paragraph of I of the article 683. Insurance indemnities fol…
…emuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area characterised…
…te or rights relating to such property, are subject exclusively to the tax regime provided for in I and 1° of II of article 150 U. For the purposes of this provision, companies whose assets, at the cl…
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