Article 167
…has disposed of during the year of his departure up to the date of his departure, on the industrial and commercial profits he has made since the end of the last taxed financial year, and on any income…
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Showing 381–390 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…has disposed of during the year of his departure up to the date of his departure, on the industrial and commercial profits he has made since the end of the last taxed financial year, and on any income…
…sal of the corporate rights received as remuneration for the contribution. III. The provisions of I and II apply to company buy-outs carried out under the conditions set out in Article 220 quater A. W…
…tés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory within the meaning of article 238-0…
…income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax household designated in 1 and 3 of article 6, the profes…
When a company carries out the transactions provided for in articles 48 and 49 of law no. 78-763 of 19 July 1978 on the status of sociétés coopératives de production, the cancellation of shares or cor…
…of the savings plans mentioned in I is also exempt from income tax if they are reused in this plan and subject to the same unavailability as the securities to which they relate. They are definitively…
I. - 1. Employees and the persons referred to in 1°, 2° and 3° of b of Article 80 ter called from abroad to take up employment with a company established in France for a limited period are not subject…
…the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distingui…
…come tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by delegated…
…om income tax when they have been allocated under the conditions provided for in articles L. 3323-2 and L. 3323-3 of the same code or, when they are allocated, pursuant to 2° of article L. 224-2 of th…
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