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Showing 351–360 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…ubject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares to a company subject…
I. - The gross capital gain realised on the property or rights mentioned in articles 150 U , 150 UB and 150 UC is reduced by an allowance set at:- 6% for each year of ownership beyond the fifth;- 4% i…
…ctivity must have been carried on for at least five years;2° The transfer is made for consideration and relates to a sole proprietorship or to all of the rights or shares held by a taxpayer who carrie…
I. - For the purposes of calculating industrial and commercial profits and profits from non-commercial occupations, contributions to compulsory basic or supplementary family allowance and old age insu…
…s from non-commercial professions, these results are taken into account to determine the industrial and commercial profits to be included in the income tax base.2. When a holder of non-commercial prof…
Benefits paid by the schemes or under the contracts referred to in the second and third paragraphs of I of Article 154 bis in the form of replacement income are taken into account when determining the…
…ntribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the income mentioned in 4° of I of Article L. 136-7 of th…
…income. Unless the option provided for in the second paragraph of article L. 224-20 of the Monetary and Financial Code is applied, the same applies to payments mentioned in 1° of article L. 224-2 of t…
…et overall income if this income does not exceed €16,410;- €1,310 if this income is between €16,410 and €26,400.In the case of married persons subject to joint taxation, the deduction provided for in…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
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