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Showing 31–40 of 2317 articles for “Art. 787 C”
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
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…
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…
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
The bonds of the caisse nationale de l'industrie and the caisse nationale des banques allocated to the holders of shares transferred to the State are automatically subrogated to these shares in all ca…
…able persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option tak…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
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