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Showing 771–780 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
…of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax domicile in France. However,…
…f the corporate profits allocated to the constitution of reserves until the said reserves are distributed.The provisions of the first paragraph apply under the same conditions to the sole member of li…
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