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Showing 361–370 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Article 1 of Decree no. 63-683 of 13 July 1963,…
…of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a deduction at the rate of 7.5% which rele…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…of the tax domicile outside France, determined in accordance with the rules set out in Article 758 and the last paragraph of I of Article 973, and their acquisition price by the taxpayer or, in the c…
…f a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income on the basis of which this…
…each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement savings plans provided for in article L. 144-…
…the bonus is calculated on the basis of the acquisition price or value of the securities or rights handed over in the exchange, less the amount of the balancing payment received, which has not been su…
…ted in France or rights relating to such real estate; b. Income from French transferable securities and all other transferable capital invested in France; c. Income from businesses located in France;…
…capital mutual funds or specialised professional funds covered by Article L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cad…
…ted in Article 568, resulting from discounts on the transfer price, the distribution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating…
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