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Showing 471–480 of 24947 articles for “Art. Cass. soc. – 9 Mar. 2022 – no. 20-18166”
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…
…he tax credit is deducted from income tax after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If it exceeds the ta…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
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…
…ir corporate purpose or actual activity or when the legal entities mentioned in articles 238 ter, 239 quater A, 239 quater B, 239 quater C, 239 quater D, 239 septies and in paragraph I of articles 239…
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…
For the assessment of corporation 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 objecti…
…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 are due by me…
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…
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