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Showing 651–660 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
…hen a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit holders…
…tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0 A other than those mentioned in 2° of 2 bis of the same article 238-0 A, from the withholding…
…deficits from agricultural operations where the total net income from other sources exceeds €119,675; these deficits may, however, be allowed as a deduction from profits of the same kind in subsequen…
…r corporate units are considered as taxable disposals under the conditions provided for in article 150-0 A when these shares or units are held under the conditions of f of I of article 164 B.
…nch sub-account of the pan-European individual retirement savings product mentioned in Article L. 225-1 of the same code is exempt if it is re-employed in this plan or sub-account and subject to the s…
…ned in 1, either the fraction of the remuneration exempted in accordance with 1 and 2 is limited to 50% of the total remuneration, or the fraction of the remuneration exempted in accordance with 2 is…
…contracts or investments of the same nature mentioned in 6° of article 120 and 1° of I of article 125-0 A, attached to premiums paid up to 26 September 2017 and not having borne the levy provided for…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
…tions set out in Article L. 3324-12 of the aforementioned code. The provisions of articles L. 3332-25 and L. 3332-26 of this code are then applicable.Income from sums allocated by way of profit-sharin…
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