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Showing 10371–10380 of 15302 articles for “Art. 12 al. 2”
…to receive judicial and legal announcements, in accordance with the requirements of Article L. 141-12 of the French Commercial Code;in the case of the sale or transfer of other businesses, from the d…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
1. The calculation and implementation conditions provided for in I of article 204 H of the rate provided for in article 204 E are modified in the event of : 1° Marriage or conclusion of a civil solida…
The indemnities, benefits, distributions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindeci…
…expenses are considered to be the income or expenses of one or more other persons by another State; 12° Financial instrument within the meaning of a of 1°: an instrument which generates a financial re…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
The taxpayer may spontaneously declare an amount of advance payment in respect of the year of commencement of receipt of income falling within a category of profits or income mentioned in article 204…
…tioned in articles 8 and 8 ter or a société d'exercice libéral mentioned in article 2 of law no. 90-1258 of 31 December 1990 relating to the practice in the form of companies of liberal professions su…
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