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Showing 6871–6880 of 60168 articles for “Art. 238-0 A”
The European investigation decision intended for the French authorities shall be sent, according to the distinctions provided for in the second and third paragraphs, to the public prosecutor or the in…
Any European investigation decision sent to the French authorities must be issued or validated by a judicial authority. This decision may concern, in the issuing State, either criminal proceedings or…
When non-commercial taxpayers generate both non-commercial and commercial income from the same business, all income is aggregated to determine the limit above which the controlled declaration is compu…
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
I. - Individuals domiciled in France for tax purposes within the meaning of Article 4 B who belong to a tax household whose reference tax income for the penultimate year, as defined in 1° of IV of art…
Value added tax is levied at the rate of 2.10% in respect of receipts from admissions to the first theatrical performances of newly created dramatic, lyrical, musical or choreographic works or classic…
Subscription to the contract referred to in article R. 211-35 is evidenced by the production of a certificate to the registration commission referred to in article L. 141-2. However, cover does not ta…
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…
I. - 1. Where they do not fall within the scope of II ter of article 125-0 A or of I ter of article 990 I, sums which, on the day they were deposited with the Caisse des dépôts et consignations, were…
The employer, who gives the employee and sends the State-authorised body the elements of the declaration provided for in article L. 7122-23 which are respectively intended for them, is deemed to have…
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