Article R123-207
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…
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Showing 2351–2360 of 43757 articles for “Art. 2 terdecies H”
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…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
The plan's supervisory committee, which meets at least once a year, is responsible for ensuring that the plan is properly managed and that the interests of plan members are represented. Every quarter,…
The plan rules set out the list of assets to which payments may be allocated. Where this list includes assets other than units in the company mutual funds mentioned in article L. 214-164, the plan rul…
I. - The annual tax on vacant accommodation is applicable:1° In communes belonging to a continuous urbanisation zone of more than fifty thousand inhabitants where there is a marked imbalance between t…
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.
Within a period of one month prior to the total cessation of his professional activity or within a period of one month from such cessation, the individual limited liability entrepreneur requests, via…
In the event of the death of a registered person, it is the responsibility of his heirs or universal successors to request, via the single body referred to in article R. 123-1, his removal from the sp…
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