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Showing 381–390 of 2313 articles for “Art. 4 and CGI Art. 111”
…of units in venture capital mutual funds or specialised professional funds covered by Article L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet…
…ted in Article 568, resulting from discounts on the transfer price, the distribution of free shares and the payment deadlines provided for by Article 3 of Law no. 94-1135 of 27 December 1994 relating…
…ceed 25% of this income, up to an annual limit of €19,000 for single, widowed or divorced taxpayers and €38,000 for married taxpayers subject to joint taxation. In the event of the sale of all or part…
…here, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax department to designate, within ninety days of receipt of this reques…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
…numents, or having received the label issued by the Fondation du patrimoine pursuant to article L. 143-2 of the French Heritage Code, is subject to the owner's undertaking to retain ownership of these…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
…nder the conditions defined in II to III is taxed under the conditions laid down in Article 150-0 A and in 1 or 2 of Article 200 A.By way of derogation from the provisions of the first paragraph, the…
I. - The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing…
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