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Showing 2381–2390 of 24615 articles for “Art. 4 Jun 2014”
Where a financing transaction involves the assumption of all or part of the costs, the seller may not ask the credit purchaser or hirer for a sum of money greater than the lowest price actually charge…
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.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
…idies paid to their members by approved professional groups provided for by decree no. 55-877 of 30 June 1955.3. 1 is also applicable to sums received in respect of operations enabling energy savings…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
…the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, within a period of one year, the except…
…sults and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt from income tax or corporation tax on profits made, excluding capital gains arising on…
…man who is a member of a small-scale fishing company referred to in the third paragraph of Article 34. It does not apply to profits subject to a reduced rate of taxation or to the income referred to i…
I. - In the rural regeneration areas mentioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxa…
Without prejudice to European Union law, Book II of this Code governs the entry, residence and expulsion of European Union citizens, foreign nationals assimilated to them and foreign nationals who are…
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