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Showing 341–350 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…ry, on the sale for consideration of digital assets mentioned in Article L. 54-10-1 of the Monetary and Financial Code or rights relating thereto are subject to income tax under the conditions set out…
…the administration, records the items used to calculate the income tax relating to the capital gain and, where applicable, the items used to calculate the income tax relating to the capital gain defer…
The provisions of I and 4° to 9° of II of Article 150 U, of I of l'article 150 UA, of the I of article 150 UB and article 150 UC apply to capital gains realised on the transfer for valuable considerat…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
…is paid when the declaration provided for in article 150 VG.If applicable, the rules of payability and recovery provided for in Title IV of the Book of Tax Procedures shall be applied for taxes recov…
…ng tax for the period in question:1° 1% for taxpayers subject to the regime defined in Article 50-0 and concerned by the threshold provided for in 1° of 1 of the same Article 50-0;2° 1.7% for taxpayer…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
…ch of the companies benefiting from the demerger receives one or more complete branches of activity and the securities remunerating the demerger are distributed in proportion to the rights of each sha…
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