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Showing 221–230 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 1…
…France, he is liable for tax at the place where he is deemed to have his main establishment. Individuals carrying out activities in France or owning property there, without having their tax domicile t…
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
…period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If no balance sheet is drawn up in the course of any year, the tax due…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
Subject to the provisions of article 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if th…
For the purposes of income tax, profits made by natural persons from the exercise of a commercial, industrial or craft profession are deemed to be industrial and commercial profits. The same applies,…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
Subject to the provisions of
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