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Showing 481–490 of 63442 articles for “Art. L 225-204 and L 225-205”
Unless otherwise stipulated, articles R. 214-34 to R. 214-46 apply to funds covered by this sub-paragraph.
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
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…
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…
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…
When payments, expenses or losses deductible from the taxable income of a taxpayer who is resident in France and in another State pursuant to the rules of that State are taken into account in both Sta…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
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…
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…
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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