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Showing 781–790 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
…ame company at a price agreed at the time of the undertaking, taxation of the capital gain realised by the employees who have exercised the option, on the contribution of the shares or units to the co…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
…tés coopératives de production, the cancellation of shares or corporate units are considered as taxable disposals under the conditions provided for in article 150-0 A when these shares or units are he…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
I. (Not applicable)II. - 1) Distributions 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,…
The provisions of the second paragraph of 2° of article 83, of a bis, a ter, b bis of 18° and 18° bis of article 81, of article 163 bis AA and du d du 1 du I de l'article 163 quatervicies do not apply…
I. Amounts received by a person domiciled or established outside France as remuneration for services rendered by one or more persons domiciled or established in France are taxable in the name of the l…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
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