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Showing 461–470 of 21091 articles for “Art. CA Paris 20-5-2009 n° 08-2432”
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
…taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a company mentioned in articles 8 and 8 ter or a société d'exe…
…unt of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204 C or in respect of the following year and pay…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
…ancing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle them to an income tax credit in respect of the loan interest paid by these persons in…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
…in the absence of the creation of a new legal entity, profits subject to tax deferral, unrealised capital gains included in the company's assets and profits not yet taxed on stocks are not subject t…
1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solida…
…ayment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial profits and pr…
…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…
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