French General Tax CodeIn force
B: Determination of taxable income
Article 72 B bis
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Showing 4371–4380 of 33647 articles for “Art. 1231 to 1231-7”
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I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
…blic or private body with the collection of:1° Proceeds from access fees for cultural, sporting and tourist services;2° Income from buildings belonging to them and entrusted under management, or other…
The parents may apply to the family court judge for approval of the agreement by which they organise the arrangements for exercising parental authority and set the contribution to the child's maintena…
…ffects of a registered partnership as well as the causes and effects of its dissolution are subject to the substantive provisions of the State of the authority which registered it.
The Public Prosecutor or, with his authorisation, the judicial police officer or agent or, in the case provided for in 3° of Article 21-3 and under the control of the latter, the investigation assista…
With the authorisation of the public prosecutor, the judicial police officer or agent may carry out the requisitions provided for in the first paragraph of Article 60-2 subject to Article 60-1-2. With…
…lice officers mentioned in 1°, 1° bis and 1° ter of article 21, may inspect vehicles travelling or stopped on the public highway or in places accessible to the public where there are one or more plaus…
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