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Showing 631–640 of 26700 articles for “Art. CA Paris 20 September 2013 n° 12/01999 · Cass. com. 15 April 1982”
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
…f the principal objectives, a tax advantage which runs counter to the object or purpose of the applicable tax law, are not genuine having regard to all the relevant facts and circumstances. A scheme m…
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…
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…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
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…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
…e the subject of a double deduction is included in the taxable income of the beneficiary or, in the case of a loss, of the taxpayer in France and in the other State; 2° The other State is a Member Sta…
Delegations granted by the mayor pursuant to articles L. 2122-18 and L. 2122-19 remain in force until they are repealed.
…the territory of the commune. Different dates may be set according to the grape varieties and the location of the vineyards.
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