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Showing 501–510 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solida…
…been declared.II. - The taxpayer may freely choose to increase the rate mentioned in articles 204 H and 204 I or the base for the advance payment mentioned in article 204 G which are applicable to it.…
…ect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated…
…of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income as well as…
…bject or purpose of the applicable tax law, are not genuine having regard to all the relevant facts and circumstances. A scheme may comprise several stages or parts. For the purposes of this Article,…
…gricultural business, the income tax due in respect of the profits made in that business or holding and not yet taxed shall be assessed immediately, including, in the case of an agricultural holding t…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
The capital gains or losses mentioned in the first paragraph of II of l'article 202 ter, included in the assets of non-trading companies with a strictly real estate object, the units of which are held…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
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