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Showing 7671–7680 of 60176 articles for “Art. 182 A ter”
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
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…
A fixed contribution of €15 is levied for each requisition to publish, register or mention that does not give rise to a proportional contribution and in particular: 1° For each declaration of a change…
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
In the case of online gambling or betting, the levy is due in respect of sums committed as part of a gambling or betting session carried out by means of a player account opened on a dedicated site as…
1. Any person who contravenes or attempts to contravene the laws and regulations governing financial relations with foreign countries, either by failing to comply with reporting or repatriation obliga…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
In this subsection and for the application of the provisions relating to freedom of establishment and freedom to provide services :1. Banking service" means a banking operation within the meaning of A…
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