Article 196 bis
…ation of one or more of the events or conditions mentioned in 4 to 6 of article 6, the situation on 31 December of the tax year is taken into account.The family expenses to be taken into account are t…
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Showing 1301–1310 of 28726 articles for “Art. 31 mai 2022”
…ation of one or more of the events or conditions mentioned in 4 to 6 of article 6, the situation on 31 December of the tax year is taken into account.The family expenses to be taken into account are t…
Sociétés de participations financières de profession libérale set up, pursuant to article 31-1 of law n° 90-1258 of 31 December 1990 relating to the practice in the form of companies of liberal profes…
The provisions of articles R. 2191-26, R. 2191-27, R. 2191-29 and R. 2191-31 apply.
…ticle R. 165-2 is applicable in the Wallis and Futuna Islands as amended by Decree no. 2019-1590 of 31 December 2019.
…including equity interests, appearing in the balance sheet for the first financial year ending on 31 December 1976.This revaluation may be carried out either in the accounts for the first financial…
…fect on 1 January of the calendar year following the date of the request and the sums calculated on 31 December of the current calendar year in respect of the transferred cinema are then allocated to…
…r in which the option to pay value added tax was exercised. This request must be made no later than 31 January of the year in respect of which the taxpayers wish to benefit from the simplified scheme.
The provision of the second paragraph of article L. 313-25, according to which the date of assignment or pledge is affixed by the assignee, may not apply to assignments of financial claims provided fo…
The provisions of Sections 1 and 2 of Chapter II shall apply to requests for mutual assistance between France and the other States party to any convention containing stipulations similar to those of t…
Persons who, on the date of promulgation of law no. 2013-442 of 30 May 2013 reforming medical biology, were performing the duties of medical laboratory technician and who do not hold one of the diplom…
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