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Showing 471–480 of 21091 articles for “Art. CA Paris 20-5-2009 n° 08-2432”
Capital gains realised under the conditions provided for in articles 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…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
…tions 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 the deduction at sou…
1. Income subject to income tax according to the rules applicable to salaries, pensions or life annuities or in the categories of industrial and commercial profits, agricultural profits, non-commercia…
…ent companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of their distributable profits for each financial year.
…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 for in Article 8 of this…
…e the subject of a double deduction is included in the taxable income of the beneficiary or, in the case of a loss, of the taxpayer in France and in the other State; 2° The other State is a Member Sta…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
…d the Administration, when the personal interview has been transcribed and audio recorded, the applicant may only have access to this recording after notification of the negative decision of the Frenc…
The liberty and detention judge shall inform the administrative court before which the foreign national has lodged an appeal against the removal decision, if any, of the meaning of his decision withou…
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