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Showing 311–320 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
…nt in the basis of assessment of this net overall income pursuant to 3, 6 bis and 6 ter of article 158, taking into account, where applicable, the amount of the deficits referred to in I of article 15…
…vied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This overall net income is made up of the total net income from the following categories:-…
…whose registered office is located in France and which have an annual turnover there of more than €250 million are deemed to carry on their professional activity in France on a principal basis, unless…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
…med to be shared equally between the parents.Unless the provisions of 4 and the second paragraph of 5 are applied, married persons are subject to joint taxation for income received by each of them and…
…d for in article 239 ter, do not engage in a business or operations referred to in articles 34 and 35;2° Members of joint ventures-including financial syndicates-who are indefinitely liable and whose…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
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