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Showing 7601–7610 of 60168 articles for “Art. 238-0 A”
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electroni…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
The revenues of the budget of the communauté de communes include:1° The tax resources mentioned in II or, where applicable, I of Article 1379-0 bis of the General Tax Code, as well as those mentioned…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
Subject to the provisions of article R. 423-15, the fund must have at its disposal at all times a total amount of resources equal to 0.05% of the total mathematical provisions recorded at 31 December…
I.-In each currency, the calculation of the adjustment referred to in Article L. 351-4 corresponds to a fraction of the difference between:1° the interest rate determined by the insurance or reinsuran…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
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