Article 13
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
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Showing 7711–7720 of 60178 articles for “Art. 125-0 A”
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
I. - The tax credit defined in'article 244 quater E is deducted from the income tax due by the taxpayer in respect of the year during which the assets eligible for the scheme are acquired, created or…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
I.-The debts, existing on 1st January of the tax year, contracted by one of the persons mentioned in 1° of article 965 and actually borne by it, relating to taxable assets and, where applicable, in pr…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
I.- Subject to the provisions of II, the provisions of the articles mentioned in the left-hand column of the following table shall apply in New Caledonia, in the wording indicated in the right-hand co…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in French Polynesia, subject to the provisions of II, in the wording indicated in the right-hand…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II, in the wording indicated in th…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the ri…
I. - Subject to the adaptations provided for in II, the provisions of the articles mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the…
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