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Showing 921–930 of 32018 articles for “Art. R. 145-20”
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…
…rticle 170 is filed, and at the latest before the declaration deadline expires.2 bis. (Repealed)2 ter. a. The capital gains mentioned in I of article 150-0 B ter are subject to income tax at the rate…
…group or the forestry savings company corresponding to the rights held by the taxpayer in the latter. The tax credit is not calculated on the basis of the insurance contribution paid by the taxpayer.…
…e income is paid; 2° For the income mentioned in article 204 C, of an instalment paid by the taxpayer. 3. The deduction made by the debtor or paid by the taxpayer is deducted from the income tax due b…
…onetary and Financial Code, which allocate all of their distributable profits for each financial year.
I. - The investment property companies referred to in I de l'article 33 de la loi n° 63-254 du 15 mars 1963 sont exonérées de l'impôt sur les sociétés pour la fraction de leur bénéfice qui provient de…
I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as "sociétés unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corpo…
…into account the length of time the employees in question have been present during the financial year.IV. - If the minimum number of employees provided for in 3° of III is not reached during the first…
…otiable securities, the proceeds of the loans referred to in 4° of Article 138 and Article 146 quater.
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…
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