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Showing 1691–1700 of 43747 articles for “Art. s. L. 145-19 et L. 145-20”
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
…rovided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid and the benefits granted, before application of ar…
…changes in situation are declared to the tax authorities by the taxpayers concerned within sixty days. 3. Following the declaration mentioned in 2: 1° In the cases mentioned in 1° of 1 of this article…
…nt resulting from his request is lower, respectively, to the rate or amount of the advance payment determined by the tax authorities on the basis of income tax and income for the previous year pursuan…
…of the applicable tax law, are not genuine having regard to all the relevant facts and circumstances. A scheme may comprise several stages or parts. For the purposes of this Article, an arrangement o…
…204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and who are able to do so. In other cases, taxpayers use the other means made available to…
…transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under the conditions laid d…
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…
…s domiciled in France for tax purposes within the meaning of Article 4 B in respect of the income, net gains, profits, distributions, capital gains and receivables listed in 1° and 2° of A of this 1 i…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
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