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Showing 11–20 of 4865 articles for “Art. 15 janv. 2020”
Article D. 315-2 is applicable in the Wallis and Futuna Islands as amended by Decree no. 2020-119 of 12 February 2020.
…nce contracts or the schemes and plans mentioned in the second and third paragraphs of I of Article 154 bis and the first and second paragraphs of I of Article 154 bis-0 A, when the option provided fo…
…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…
…for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the ratio between: 1° On the one hand, the sum of the products,…
I. - (Repealed).II.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.
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