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Showing 211–220 of 4102 articles for “Art. 787 B”
…otwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in F…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
…e tourisme ou un véhicule de tourisme au sens de l'article L. 421-2 du code des impositions sur les biens et services destiné exclusivement au transport des personnes ou un yacht ou bateau de plaisanc…
The taxpayer who accepts the attachment of the persons designated in 3 of Article 6 benefits from an additional half share of family quotient per person thus attached.If the connected person is marrie…
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
…on, where it is exempt from income tax, is nevertheless taken into account insofar as it would have been taxable, with a view to determining whether the taxpayers concerned are liable to income tax on…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…es 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 are due by members of companies or groupings that come under the…
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…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
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