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Showing 7391–7400 of 60152 articles for “Art. 1384-0 A”
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I. - The second group comprises the following three categories of cinemas:1° Category C: cinemas located in urban units with a population of 100,000 or more;2° Category D: cinemas located in urban uni…
Locations, public establishments for inter-municipal cooperation and mixed syndicates may introduce a special fee to finance the collection and treatment of the waste mentioned in article L. 2224-14.…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Cod…
A foreign national whose right to remain in France has ended in application of b or d of 1° of article L. 542-2 and who is the subject of a decision imposing an obligation to leave French territory ma…
The rights registered in the time savings account may be paid into the collective retirement savings plan or contribute to the financing of retirement benefits which are of a collective and compulsory…
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