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Showing 6631–6640 of 52609 articles for “Art. 13 §1”
I. - The municipalities that are members of a public establishment for inter-municipal cooperation with their own tax status may decide to entrust the latter, under the conditions provided for by arti…
…f article L. 224-2 of the same code made into a retirement savings plan mentioned in article L. 224-13 or article L. 224-28 of the same code or into a French sub-account of the pan-European individual…
…ended inclusion contract with a temporary work integration company, as provided for in article L. 5132-6-1 , at the end of a minimum period of twelve months following the start of their integration p…
Income is determined by the gross amount of interest, arrears, redemption premiums or any other proceeds from the securities designated in article 124. Tax is due by the sole fact, either of the payme…
Sont considérés comme revenus au sens du présent article, lorsqu'ils ne figurent pas dans les recettes provenant de l'exercice d'une profession industrielle, commerciale, artisanale ou agricole, ou d'…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
…e of premises rented on 1st January 1974 under the rent regulation system established by law no. 48-1360 of 1 September 1948 as amended, is the lower of the following two figures: Either the rental va…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
…D. The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…
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