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Showing 2711–2720 of 43895 articles for “Art. 121-2”
The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses rela…
By way of derogation from article R. 123-174, the persons mentioned in articles L. 123-25 and L. 123-28 may record receipts and payments in their accounts using the transaction date shown on the state…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
The plan's supervisory committee, which meets at least once a year, is responsible for ensuring that the plan is properly managed and that the interests of plan members are represented. Every quarter,…
The plan rules set out the list of assets to which payments may be allocated. Where this list includes assets other than units in the company mutual funds mentioned in article L. 214-164, the plan rul…
Voluntary sales of furniture by public auction are, except in the cases provided for in Article L. 321-36 organised and conducted under the conditions provided for in this chapter by operators practis…
The services listed under numbers 113 to 126 of table 3-1 give rise to the collection of the following fees:Number of the service (table 3-1) of article appendix 4-7) Designation of service Fee 113 De…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
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