Article 204 N
…larations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and who ar…
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Showing 881–890 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…larations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and who ar…
…of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held by an insurance company, a supplementary professional retirement…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
1. The income tax due by natural persons domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivabl…
…s calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the income mentioned in 1 of arti…
I. - Taxpayers domiciled in France for tax purposes within the meaning of l'article 4 B who acquire a home used as their main residence, either directly or through a company not subject to corporation…
I.-Taxpayers domiciled in France within the meaning of Article 4 B benefit from a tax credit in respect of the forestry operations mentioned in II of this article that they carry out until 31 December…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
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