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Showing 61–70 of 56564 articles for “Art. 1447-0 and 1478”
…t used as the basis for the progressive tax is equal to the average of the profits for the tax year and the two previous years. In calculating this average, no account is taken of losses carried forwa…
…2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may not provide a reduction in tax due of mor…
…tion, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six following financial years.The provisions of I of article 163-0 A shall apply in respe…
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-6 of the Social Security Code.
…article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in the case of earned income, it…
La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l'article L. 136-7 of the Social Security Code.
…e companies established in France are, when the bond, contract or investment is unwound or redeemed and regardless of when it was subscribed, subject to income tax.The products in question are exempt,…
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
…for human consumption, products normally intended to be used in the preparation of such foodstuffs and products normally used to supplement or replace such foodstuffs, with the exception of the follo…
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