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Showing 13951–13960 of 14204 articles for “Art. 1°”
…mentioned in l'article 239 nonies du présent code au titre de la fraction du résultat mentionné au 1° de l'article L. 214-51 of the Monetary and Financial Code relating to the assets mentioned in 1°…
…o account when calculating depreciation or provisions, or when determining the profit on disposal.5.1° With the exception of sums distributed pursuant to Article L. 214-17-2 of the Monetary and Financ…
…e an investment for which the conditions for application of the deduction provided for in h or l of 1° of I of Article 31 are met. In addition, the company must undertake to let the property in accord…
…e investment fund mentioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with the exception of the fraction relat…
…ofits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their own name, with a view to reselling them, buil…
…l Code are subject to the regime provided for in this article when the following conditions are met:1° The guarantor and the beneficiary of the guarantee are taxable on their profits according to a re…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
…is by attaching to the profit or loss for each financial year a sum equal to the difference between:1° The accrued interest for the financial year or since acquisition, calculated by applying the mark…
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
…tax on the income taxed in the name of the usufructuary.The same applies, under the same conditions:1° To members of non-trading companies which do not take, de jure or de facto, one of the forms of c…
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