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Showing 241–250 of 52259 articles for “Art. 1 quater”
1. The withholding tax provided for in Article 182 B is not applicable to royalties paid by a legal person in one of the forms listed in the first paragraph of 1 of Article 119 quater or by a permanen…
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
I. - Supervision of compliance by the persons referred to in Article L. 561-2 with the obligations laid down in Chapters I and II of this Title, with directly applicable European provisions relating t…
…d having regard to the property and capital owned by the members of the tax household designated in 1 and 3 of article 6, the professions they exercise, the salaries, wages, pensions and life annuitie…
I.-Pursuant to 8° ofArticle 6-2 of Organic Law No. 99-209 of 19 March 1999, subject to the provisions set out in II, III and IV, the following are automatically applicable in New Caledonia: 1° Article…
I.-Pursuant to Article 7(8) of Organic Law No. 2004-192 of 27 February 2004, subject to the adaptation provisions set out in II, III and IV, the following shall apply ipso jure in French Polynesia: 1°…
The persons referred to in 1° to 7°c of Article L. 561-2 shall inform the department referred to in Article L. 561-23 and their supervisory authority designated in Article L. 561-36 of the identity of…
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I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…
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