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Showing 631–640 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…e distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Articl…
…I.-Retirement benefits paid in the form of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a d…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…lised capital gains on the corporate rights, securities or rights referred to in 1 of I of Article 150-0 A held, directly or indirectly, by the members of their tax household on the date of this trans…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
…with companies governed by the Insurance Code, or set up by the bodies mentioned in VII of article 5 of Ordinance no. 2001-350 of 19 April 2001 relating to the Mutual Code and transposing Council Dir…
…om 1 January 2000, as part of an exchange transaction under the conditions provided for in article 150-0 B, in the fourth paragraph of article 150 A bis in force before the date of promulgation of the…
…meaning of the article 92 and carried out in France; e) Profits from operations defined in article 35, when they relate to businesses operated in France as well as to real estate located in France, to…
…icle L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou de fonds professionnels de cap…
Subject to the provisions of Article 150-0 D the benefits granted to tobacco retailers designated in Article 568, resulting from discounts on the transfer price, the distribution of free shares and th…
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