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Showing 91–100 of 20163 articles for “Art. 1832 · C. civ. Art. 1844-5”
I.-The tax credit defined in Article 244 quater C is deducted from the income tax owed by the taxpayer in respect of the year during which the remuneration taken into account to calculate the tax cred…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
…sent to the elector's home address, at least seven days before the closing date of the ballot. II-2 c. Polling station. Voters must use only the voting material provided by the Ecole Nationale des Spo…
…y rate are reduced under the conditions provided for in b and c of 1° of III of Article 1609 nonies C. 2. The III of article 1638 quater is applicable in the event of incorporation of a commune or par…
Failure to respond or partial response to the formal notice referred to in II of Article L. 13 BA of the Book of Tax Procedures shall result in the application, for each financial year audited, of a f…
…stablishment of intercommunal cooperation applying the schemes determined in Article 1609 quinquies C.b) The business property tax rate applicable in each member municipality is brought closer to the…
Failures to comply with a declaration or notification obligation provided for in Articles 1649 AD, 1649 AE and 1649 AG result in the application of a fine which may not exceed €10,000. The amount of t…
I. 1. The taxation of capital gains derived from the disposal of securities mentioned in I of article 150-0 A may, if the proceeds of the disposal are invested, before 31 December of the year followin…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
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