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Showing 1–10 of 57415 articles for “Art. s. 150 U and 200 B”
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
The provisions of I and 4° to 9° of II of Article 150 U, of I of l'article 150 UA, of the I of article 150 UB and article 150 UC apply to capital gains realised on the transfer for valuable considerat…
I. - The provisions of I and 4° to 9° of II of Article 150 U s appliquent:a) Aux plus-values réalisées lors de la cession de biens mentionnés au a du 1° du II de l'article L. 214-81 of the Monetary an…
I. - Net gains from transfers for valuable consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights…
I. - Subject to the provisions of article 150 VI and those specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised on the disposal for va…
I. - Subject to the provisions specific to industrial and commercial profits, agricultural profits and non-commercial profits, capital gains realised by natural persons or companies or groupings cover…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
Taxpayers domiciled in France within the meaning of Article 4 B may benefit from a tax credit equal to 50% of the expenses actually incurred for the care of children under the age of six whom they are…
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