Article 163-0 A bis
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
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Showing 391–400 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
The Autorité de contrôle prudentiel et de résolution shall assess and monitor the systems, strategies and procedures implemented by credit institutions and finance companies to identify, measure and m…
1. In companies operating either a newspaper or a monthly or fortnightly magazine devoted for the most part to political information, provisions made from profits made during the financial years 1951…
I.-When the taxpayer has applied a tax law according to the interpretation that the administration had made known by its published instructions or circulars and that it had not reported at the date of…
CERTIFICATE OF COMPLIANCE PROVIDED FOR IN ARTICLE L. 752-23 OF THE CODE DE COMMERCEYou can consult the form at the following address: https://www.legifrance.gouv.fr/jo_pdf.do?id=JORFTEXT000039216507
I. - Persons who rent or sublet one or more rooms in their principal residence on a furnished basis until 15 July 2024 are exempt from income tax on the proceeds of this rental provided that the rooms…
The member of a société civile de placement immobilier, governed by articles L. 214-114 et seq. of the French Monetary and Financial Code, whose share of income is, pursuant to Article 8, subject in i…
MANDATORY PROVISIONS OF THE STATUTES OF APPROVED SPORTS FEDERATIONS1. Provisions relating to the purpose and composition of the federation1.1. Purpose of the federationThe statutes include:1.1.1. The…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
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