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Showing 9271–9280 of 44338 articles for “Art. CE 24-2-2017 n° 387972”
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…
The taxpayer may spontaneously declare an amount 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…
…ticle 204 C in respect of the current year, it may request to no longer pay the portion of the advance payment corresponding to the profits or income in this category. This request is taken into accou…
…t of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions of articles 204 H and 204 I. The levy may be modified at the taxpayer's reque…
…is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be su…
…ration tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objectives, a tax advantage which…
…its in real estate investment funds mentioned in l'article 239 nonies, who are not domiciled in France for tax purposes or whose registered office is located outside France.
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
…nes and public establishments; c. Even if they are not represented by negotiable securities, the proceeds of the loans referred to in 4° of Article 138 and Article 146 quater.
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
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