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Showing 661–670 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…July 1993, are exempt from income tax. This exemption applies subject to the provisions of article 150-0 D for benefits granted in connection with privatisation operations decided by law no. 93-923 of…
…ibutions by venture capital companies that meet the conditions set forth in Article 1-1 of Act no. 85-695 of 11 July 1985 on various economic and financial provisions, deducted from net capital gains…
…nch sub-account of the pan-European individual retirement savings product mentioned in article L. 225-1 of the Monetary and Financial Code. Neither does d of 1 of I of article 163 quatervicies of the…
…tside France where it is subject to a privileged tax regime within the meaning mentioned in article 238 A.II. The rules set out in I above also apply to persons domiciled outside France for services r…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
…allocation of free shares which do not meet the conditions laid down respectively in Articles L. 225-177 to L. 225-186 and L. 225-197-1 to L. 225-197-5, L. 22-10-56, L. 22-10-57, L. 22-10-59 and L. 2…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
For the allowances and pensions mentioned in 1 and 5 of Article 12 of Decision of the European Parliament 2005/684/EC of 28 September 2005 adopting the Statute for Members of the European Parliament s…
…commercial profits whose turnover or revenue is below the limits of the schemes defined in articles 50-0,64 bis and 102 ter and who have opted for an actual method of determining income and joined an…
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