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Showing 21–30 of 6084 articles for “Art. 15 January 2020”
…f a fixed asset or for the determination of the results mentioned in I.2. Subject to VII of article 151 septies, in the event of the sale of a fixed asset, articles 39 duodecies to 39 novodecies are a…
…ese same volumes, under the method for calculating the surcharge on mineral water in force before 1 January 2002.The proceeds of the contribution are paid back to the communes under the conditions pro…
…ction of the deficit arising from activities created, taken over, extended or added on or after 1st January 1996. This fraction is determined by means of separate accounts showing the operations speci…
…122-2, L. 5123-2, L. 5422-1 and L. 5423-1 of the Labour Code, to cash participations and, as from 1 January 1991, to dividends from labour shares, allocated to the workers mentioned in 18° bis of Arti…
Article D. 315-2 is applicable in the Wallis and Futuna Islands as amended by Decree no. 2020-119 of 12 February 2020.
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
The parties must make known to each other in good time the grounds of fact on which they base their claims, the evidence they produce and the pleas in law they rely on, so that each is in a position t…
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