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Showing 481–490 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
…operty is let under one of the agreements mentioned in articles L. 321-8 of the French Construction and Housing Code, for which the date on which the application for approval is registered by the Agen…
…rised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry Code or in the massifs refer…
…f Annex III, which they are intending for furnished letting not carried out on a professional basis and the proceeds of which are taxed in the industrial and commercial profits category when this acco…
…ust 1986 reforming the legal status of the press, when this newspaper or publication is a political and general information press within the meaning of article 4 of law no. 47-585 of 2 April 1947 rela…
…2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may not provide a reduction in tax due of mor…
…flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and irrevocable option of the taxpayer, the capital gains mentioned in the same first paragraph are…
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
…tion, income tax is assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. Th…
…yment provided for in 1 of article 1663 C.2. It is determined for each category of profit or income and for each member of the tax household under the following conditions:1° For industrial and commer…
…thin a category of profits or income mentioned in article 204 C or in respect of the following year and pay the amount in accordance with the conditions set out in article 1663 C (3). The amount of th…
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