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Showing 2271–2280 of 43731 articles for “Art. 2 juill. 1996”
Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of…
The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses rela…
By way of derogation from article R. 123-174, the persons mentioned in articles L. 123-25 and L. 123-28 may record receipts and payments in their accounts using the transaction date shown on the state…
…revious year. 1 bis. Taxes established after the death under the conditions provided by Article L 172 of the Book of Tax Procedures in the event of omission or insufficient taxation, as well as any ot…
…social and governance factors, assessed according to criteria defined by the Supervisory Committee; 2° On the allocation of the savings to which the payments are assigned unless the holder expressly d…
…here this list includes assets other than units in the company mutual funds mentioned in article L. 214-164, the plan rules provide for the setting up of a supervisory committee made up of representat…
…arest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of long-term capital gains is subject to separate taxation at the rate…
…ber of housing applications in relation to the number of annual moves into the social rental stock ;2° In municipalities that do not meet the conditions set out in 1° of this I where there is a marked…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
Unless otherwise stipulated and with the exception of articles R. 214-32-16 to R. 214-32-42, articles R. 214-32-9 to D. 214-33 apply to funds covered by this sub-paragraph.
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