Article 163 quinquies B
…ital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on the sums or securities to which the units concerned entitle…
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Showing 431–440 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…ital mutual funds or professional investment funds for at least five years from the date of their subscription are exempt from income tax on the sums or securities to which the units concerned entitle…
Holders of income liable to income tax in the category of industrial and commercial profits, agricultural profits or non-commercial profits whose turnover or revenue is below the limits of the schemes…
Open the article to read the full text in English.
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
I. - Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of th…
…east 75% of whose turnover is derived from the operation of ships used for commercial purposes may, by option, be subject to the regime defined in this article for the determination of taxable profits…
The acquisition of a company under the conditions provided for in Article 220 quater A may be subject to the agreement of the Minister of Finance prior to its implementation. In this case, the benefit…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
…2011 of the Civil Code, into a trust estate of assets and rights entered on the assets side of the balance sheet of the settlor of the trust are not included in the taxable income for the financial y…
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