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Showing 911–920 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
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I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
The gain derived from the contribution, before it is payable in cash, of the claim referred to in the second paragraph of 2 of I of article 150-0 A is deferred, at the express option of the taxpayer,…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
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…
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