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Showing 871–880 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
…s placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpose or actual activity or when the l…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
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.
…age or conclusion of a civil solidarity pact; 2° Death of one of the spouses or one of the partners bound by a civil solidarity pact subject to joint taxation; 3° Divorce, termination of a civil solid…
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
…x due in respect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
…sfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that business or holding and not yet…
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