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Showing 411–420 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…he exercise of one of the professions mentioned in article 92;b. The proceeds defined in article 92 and received by inventors or in respect of copyright, those received by breeders of new plant variet…
The rules of 1 and 2 of I of article 197 are applicable for the calculation of income tax due by persons who, not having their tax domicile in France:a. Receive income from a French source; in this ca…
…ofits subject to the real profit system must, in addition, send the administration the declarations and information provided for in Articles 53 A, 97 or Article 38 sexdecies Q of Annex III to this cod…
1. The content and presentation of the declarations are specified by a decree. The names and addresses of the beneficiaries of arrears whose deduction the taxpayer claims must be compulsorily declared…
Unitholders in a mutual fund may set off all or part of the tax credits attached to the income and capital gains from the sale of assets included in that fund.For each year, the fund manager calculate…
The tax credit defined in article 244 quater F is deducted from the income tax payable by the taxpayer for the year in which the company incurred the expenditure. If the amount of the tax credit excee…
…ct of the year in which the credit institution or finance company paid out the interest-free loans, and in equal instalments on the income tax due for the following four years. If the fraction of the…
…o the obligation to file an annual tax return under the conditions provided for in 1 of article 170 and who claims the benefit of deductions from overall income, tax reductions or credits, the list of…
…of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purposes give rise to the…
…aken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of maintenance for the upkeep of the said children (1).
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