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Showing 451–460 of 2313 articles for “Art. 8 · CGI Arts. 150 U and 150 VC”
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
The amount of the gains mentioned in Article 124 B is set in accordance with the conditions set out in the first paragraph of 1 and 2 of Article 150-0 D. However, the costs of acquisition for valuable…
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…
The following are exempt from the withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de Article 125 A : 1° to 4° (Obsolete provisions); 4° bis For their entire duratio…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
The withholding tax provided for in 1 of l'article 119 bis et du prélèvement prévu au I de article 125 A interest, arrears and any other income from loans contracted before 1 January 1965 for the deve…
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
…taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category of actual agr…
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