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Showing 11–20 of 5440 articles for “Art. 15 July 1992”
…ed when the activity is not carried out on a professional basis within the meaning of IV of article 155. These deficits are deducted exclusively from income from such an activity during those of the f…
…ribution by sociétés immobilières d'investissement governed by I of Article 33 of Law no. 63-254 of 15 March 1963 to their shareholders and by sociétés immobilières de gestion governed by Article 1 of…
I. - (Repealed).II.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…
If several investigative measures have been ordered, they shall be carried out simultaneously whenever possible.
When it cannot be appealed independently of the judgment on the merits, the decision may take the form of a simple mention in the file or in the hearing register.
Where the remoteness of the parties or the persons who must assist with the measure, or the remoteness of the premises, makes travel too difficult or too expensive, the judge may instruct another cour…
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