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Showing 321–330 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
…eller, as stipulated in the deed, it being specified that this price includes the existing property and the works in the case of a purchase made under the legal system for the sale of a building to be…
…planning operations set by the deed mentioned in II of article L. 303-2 of the French Construction and Housing Code, on the twofold condition that the transfer: is 1° Is preceded by a unilateral unde…
…with the exception of those relating to property falling within the scope of A of article 1594-0 G, and carried out as part of one of the activities mentioned in I are, provided that the activity has…
…haring to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the creation of a company savings pla…
…ofessional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industr…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
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