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Showing 1601–1610 of 1706 articles for “Art. al. 1er”
1 The net amount of short-term capital gains may be divided equally between the year in which they are realised and the following two years.It refers to the excess of these capital gains over capital…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
…oupings, public establishments attached to them or companies in which they hold a share of the capital. I.-The department may, at their request, contribute to the financing of projects managed by comm…
Each year, the insurance or capitalisation company will inform the policyholder of:-the amount of the surrender value or, for contracts linked to the cessation of professional activity, the transfer v…
I.-Sums due under life insurance contracts and capitalisation bonds or contracts which are not the subject of a request for payment of benefits or capital are deposited with the Caisse des dépôts et c…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
I. - For rights in the course of constitution of operations whose benefits are linked to the cessation of professional activity, the agreement provides for the transfer option mentioned in the eighth…
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