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Showing 681–690 of 850 articles for “Art. 151-0”
For the purposes of calculating the income tax due by companies that are dependent on or that control companies located outside France, profits indirectly transferred to the latter, either by increasi…
For the purposes of this chapter, the following definitions shall apply1° Electromagnetic fields: static electric fields, static magnetic fields and time-varying electric, magnetic and electromagnetic…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…
By way of derogation from Article 38, the credit institutions and finance companies mentioned in Article L. 511-1 of the Monetary and Financial Code and the investment firms mentioned in article L. 53…
For the purposes of Article L. 126-1, full compensation for personal injury is provided through the Fonds de garantie des victimes des actes de terrorisme et d'autres infractions (Guarantee Fund for V…
Any holder of shares in a company may give a commitment to all of the company's employees to share with them part of the capital gain on the sale or repurchase of his shares on the day he sells or rep…
I. - The emoluments provided for in I of Article R. 663-29 are set proportionally:1° To the amount of the total price, inclusive of all taxes, of the assets sold, after deduction of the remuneration,…
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
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