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Showing 541–550 of 29131 articles for “Art. 20 mai 2015”
1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solida…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
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…
…e considered as a component of immediately taxable profit under the conditions laid down by article 201.
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…
…from capitalisation bonds or contracts or investments of the same type mentioned in 6° of article 120 and 1° of I of article 125-0 A, attached to premiums paid up to 26 September 2017, as well as inc…
…non-commercial profits and property income, with the exception of the income mentioned in article 204 D, give rise, in the year in which the taxpayer disposes of them or they are realised, to a levy…
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…
…meubles.II. - When, under the conditions set out in I of Article 11 of the 1985 Finance Act no. 84-1208 of 29 December 1984, they hold shares in non-trading companies (sociétés civiles) formed as from…
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