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Showing 121–130 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
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…
…I of this chapter, with the exception of income expressly exempted from tax by virtue of articles 125-0 A, 155 B, 157 and 163 quinquies B to 163 quinquies C bis, income from capitalisation bonds or co…
…deduction.3. The rate is rounded to the nearest decimal place. The fraction of a decimal equal to 0.50 is counted as one.4. The rate, together with the calculations used to determine it, is communicat…
…ed to in III giving entitlement to the tax credit may not exceed, for each tax year, the sum of €3,750 for a single, widowed or divorced person and €7,500 for a couple subject to joint taxation. This…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
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…
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…
…g since their creation. They do not hold any of the positions listed in 1° of 1 of III of article 975.4. By way of derogation from the provisions of 1, sociétés unipersonnelles d'investissement à risq…
…ars of the establishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits made up to t…
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