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Showing 1–10 of 52395 articles for “Art. s. 1”
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…ithin the meaning of Article 4 B can benefit from an income tax reduction for the acquisition, from 1 January 2009 until 31 December 2022, a new dwelling or a dwelling in a future state of completion…
For the purposes of this chapter, the beneficial owner is the natural person(s): 1° who ultimately controls, directly or indirectly, the customer ; 2° or for whom a transaction is executed or an activ…
…rate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign States or the central banks of thes…
…subsidiaries in which they directly or indirectly hold more than half of the capital are not liable:1° In respect of profits made in France and income from French sources, where such profits and incom…
…eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Premiums relating to insurance contracts in the event of deat…
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