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Showing 1101–1110 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
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…
I. - Contributions paid by farm or agricultural business managers under the group insurance contracts provided for in 2° of article L. 144-1 of the Insurance Code including those managed by an institu…
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…
For income tax purposes, the amount of bonuses paid by the State to medal-winning athletes at the Olympic and Paralympic Games and, where applicable, their guide as well as that of bonuses paid by del…
I.-The tax credit for collaborative research defined in article 244 quater B bis is deducted from the income tax due by the taxpayer for the year during which the research expenses taken into account…
I. - A. - Taxpayers domiciled in France, within the meaning of Article 4 B, may benefit from a reduction in income tax in respect of expenses actually incurred for the work mentioned in II of this art…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
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