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Showing 51–60 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…otwithstanding 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 F…
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…
…e tourisme ou un véhicule de tourisme au sens de l'article L. 421-2 du code des impositions sur les biens et services destiné exclusivement au transport des personnes ou un yacht ou bateau de plaisanc…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
…on, where it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determining whether the taxpayers concerned are liable to income tax on…
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…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
…joint ventures that have opted for the capital company tax regime, the partners in name and the members of these companies, in limited liability companies which have not opted for the tax treatment o…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
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