Article 154
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…
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Showing 521–530 of 1220 articles for “Art. 1729 & 1840 G ter”
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…
…ion. 2. The individualised rate for the spouse or partner who personally had the lowest income during the last year for which tax was assessed is determined in accordance with the rules set out in I o…
I. - For the determination of income tax bases, the contribution provided for in article L. 136-1 of the Social Security Code in respect of earned income and replacement income or that relating to the…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
…of dispersion defined in Article R. 332-3, the value on the balance sheet of an insurance undertaking referred to in Article L. 310-3-2 of the assets mentioned below admitted to represent regulated co…
I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
An official visual identification sign, known as the "appellation d'origine contrôlée" logo, within the meaning of Article 2 of Article 6 ter of the Paris Convention of 20 March 1883 for the Protectio…
Pharmacists registered in a Section E delegation elect pairs of delegates for their delegation for a period of six years.The pairs are distributed as follows:1° Two pairs are made up of pharmacists fr…
Manufacturers, importers and distributors of production shell seats shall ensure the availability of spare parts, in particular those listed as follows, for a minimum period of five years from the dat…
…k companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions set out in articles 1519 D, 15…
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