French General Tax CodeIn force
2nd Subsection: Overall income
Article 163-0 A ter
…e years.The exercise of this option is incompatible with that of the option provided for in article 163-0 A.
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Showing 2801–2810 of 21721 articles for “Art. Cass. com. – 16 Feb. 2022 – no. 20-11.754”
…e years.The exercise of this option is incompatible with that of the option provided for in article 163-0 A.
…and collection and, where applicable, the minimum business tax contribution provided for in article 1647 E which would have been due in respect of 2010 pursuant to the present code in force at 31 Dece…
…tax reliefs and credits, with the exception of the transitional tax relief provided for in article 1647 C quinquies B.II. - The tax reductions resulting from the application of this article are autho…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
The provisions of Article 1649 quater B bis apply to declarations filed by individuals with the tax authorities (1).
…le for the levies and withholdings provided for in articles 117 quater, 119 bis, 125-0 A, 125 A and 1678 bis of this code and Article L. 138-21 of the Social Security Code submit their declarations el…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
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