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Showing 881–890 of 7282 articles for “Art. n° 20-86.225 FS-B”
I. - Notwithstanding the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
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…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
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…
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
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…
As an exception to Book III of the Code of Relations between the Public and the Administration, when the personal interview has been transcribed and audio recorded, the applicant may only have access…
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