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Showing 35413550 of 9873 articles for Art. BOI-RFPI-BASE-30-20 n° 260

French General Tax CodeIn force
B: Determination of taxable income

Article 73 D

In the event of the transfer or redemption of the rights of a shareholder, a natural person, in a company mentioned in article 8, who carries out an agricultural activity within the meaning of article…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2 undecies: Companies located in dynamic urban areas

Article 44 sexdecies

I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
B: Determination of taxable income

Article 72 E bis

In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Simplified system

Article 74 B

A decree sets out the conditions for application of

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
2°: Professional capital gains

Article 93 quater

…fession, to a professional non-trading company, formed in accordance with the provisions of the loi n° 66-879 du 29 novembre 1966 modifiée, is postponed until the transfer or redemption of the partner…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Study and research organisations

Article 93 ter

The provisions of article 39 quinquies C are applicable to study and research organisations.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 120

Sont considérés comme revenus au sens du présent article :1° Dividends, interest, arrears and all other income from shares of any kind and founders' shares in financial, industrial, commercial, civil…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Income from securities issued outside France and similar income

Article 121

1. For the application of Article 120, the incorporation of reserves by a foreign company into its share capital does not constitute a chargeable event for income tax. The provisions set out in 1 of A…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
9°: Borrowings issued by the State

Article 132 bis

1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
a: General information

Article 108

The provisions of articles 109 to 117 set out the rules for determining income distributed by : 1° Legal entities subject to the tax provided for in Chapter II of this Title; 2° Legal entities and joi…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

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