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Showing 371–380 of 2313 articles for “Art. 4 and CGI Art. 111”
…may deduct an amount of:- €2,620 from their net overall income if this income does not exceed €16,410;- €1,310 if this income is between €16,410 and €26,400.In the case of married persons subject to…
Sums allocated to shareholders of open-ended investment companies and open-ended real estate investment companies mentioned in 3° nonies of the article 208 for the repurchase of their shares are not c…
…distribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Article…
…of a lump sum taxable in accordance with b quinquies of the 5th of article 158 may, at the express and irrevocable request of the beneficiary, be subject to a deduction at the rate of 7.5% which rele…
The income tax exemptions resulting from 25° and 26° of the article 81 apply subject to the provisions of article 150-0 D.
…of the tax domicile outside France, determined in accordance with the rules set out in Article 758 and the last paragraph of I of Article 973, and their acquisition price by the taxpayer or, in the c…
…f a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income on the basis of which this…
…each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement savings plans provided for in article L. 144-…
…h paragraph of article 150 A bis in force before the date of promulgation of the Finance Act for 2004 (no. 2003-1311 of 30 December 2003) or in II of article 150 UB, the bonus is calculated on the bas…
…ted in France or rights relating to such real estate; b. Income from French transferable securities and all other transferable capital invested in France; c. Income from businesses located in France;…
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