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Showing 511–520 of 2313 articles for “Art. 763 and 764 · CGI Art. 973”
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
…e meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivables listed in 1° and 2° of A of this 1 is established by applying the flat rate provided…
…duction of the tax credits corresponding to this income provided for by international tax treaties, and this same income for their amounts determined under the conditions mentioned in article 204 F an…
…the loans referred to in the first paragraph are those taken out to finance the acquisition of the land and the building expenses.The dwelling must, on the day it is allocated for use as the main resi…
…ber 2027. II.-The tax credit applies to II.-The tax credit applies to: 1° To the purchase price of land in the nature of woods and forests or bare land to be afforested where the surface area of the m…
…to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and property income, with the e…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
…non-trading companies (sociétés civiles) formed as from 1 January 1985 with a view to constructing and managing buildings used for residential purposes up to at least three quarters of their surface…
…uly 1901 or governed by the local law maintained in force in the departments of Bas-Rhin, Haut-Rhin and Moselle ;2° Non-profit organisations of a religious nature;3° Professional trade unions and thei…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
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