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Showing 81–90 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…to death. The year of death of a pensioner taxed in accordance with the procedures set out in e of 5 of the article 158, the tax is assessed on the basis of the arrears accrued since the last monthly…
…rom the amount of income tax subsequently calculated in accordance with the provisions of articles 156 to 168, in respect of all the profits and income made or received by the members of the tax house…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
…tax bases are determined automatically. 3 bis. Taxpayers subject to the regimes defined in articles 50-0 and 64 bis who cease their activity during the year are required to send the administration, wi…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
…agricultural cooperation;3° bis. When they operate in accordance with the provisions of loi n° 83-657 du 20 juillet 1983 relative au développement de certaines activités d'économie sociale, les coopé…
…ised to bear the name of société immobilière pour le commerce et l'industrie referred to in article 5 of order no. 67-837 of 28 September 1967 relating to leasing operations and property companies for…
…le to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bis and taking into account only profits made in…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
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