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Showing 811–820 of 7775 articles for “Art. Aut. conc. n° 11-DCC-32”
…and column of the same table:Applicable articlesIn the wording resulting from the decreeD. 214-32-10n° 2013-687 of 25 July 2013D. 214-32-12no. 2020-286 of 21 March 2020D. 214-32-13 and D. 214-32-14n°…
…and column of the same table:Applicable articlesIn the wording resulting from the decreeD. 214-32-10n° 2013-687 of 25 July 2013D. 214-32-12no. 2020-286 of 21 March 2020D. 214-32-13 and D. 214-32-14n°…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
1. In the event of a merger or demerger of companies, the allocation of securities, sums or values to the members of the transferring company in consideration for the cancellation of the securities of…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
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