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Showing 4621–4630 of 64354 articles for “Art. 3°-a”
For the application of the legislative provisions of Book III to the Wallis and Futuna Islands: 1° Article L. 2311-1 reads as follows: "Art. L. 2311-1 -The provisions of Chapter I of Title I of Book I…
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
L intéressement aux résultats de l'exploitation agricole perçie par les associés d'exploitation, en application du 2° de Article L. 321-7 of the Rural and Maritime Fishing Code, is subject to the regi…
Taxpayers who carry out transactions mentioned in 5° of 2 of Article 92 is compulsorily subject to the controlled declaration regime for these transactions.
For the purposes of this Title, duties and taxes mean charges declared, collected and controlled in accordance with the same procedures and subject to the same penalties, guarantees, securities and pr…
The Expert Committee may only validly deliberate if at least three of its members are present.
The Expert Committee may only validly deliberate if at least three of its members are present.
The rules relating to the information that must appear on the declarations accompanying the legal deposit of videograms fixed on a photochemical medium and on these videograms themselves are laid down…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
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