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Showing 821–830 of 33394 articles for “Art. Cass. com. 20 June 1995 · Cass. 3e civ. 7 April 2004 · Cass. com. 13 December 1994 · CA Paris 17 September 2013”
I. Income tax 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 re…
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…
…d, which, from the time of their creation, have as their sole corporate purpose the subscription in cash to the initial capital or to capital increases of companies having their registered office in a…
…five years of the establishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits made…
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…
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