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Showing 291–300 of 4454 articles for “Art. 20 mars 2014”
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…
…lder, are met. III.-The exemption provided for in I only applies to companies created before 1 July 2008.
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
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…
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