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Showing 51–60 of 2313 articles for “Art. 4 and CGI Art. 111”
…nth or quarter during which the flat-rate tax became chargeable if he is liable for value added tax and subject to the normal actual taxation system ;b) On the annual return referred to in Article 287…
…or exporter may opt for the regime defined in Article 150 UA provided that they can prove the date and price of acquisition of the property or that the property has been held for more than twenty-two…
…made to a museum that has been awarded the "musée de France" designation provided for in article L. 441-1 du code du patrimoine ou d'un musée d'une collectivité territoriale ; 2° Les cessions réalisée…
I. - Subject to the provisions specific to professional profits, transfers for consideration or exports, other than temporary, out of the territory of the Member States of the European Union are subje…
…nts for which he is liable in respect of income tax, both for the year in which the change occurred and for previous years not affected by the statute of limitations, may validly be assessed at the pl…
…étés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1966 modifiée sont p…
…t business, a farm or a non-commercial profession : 1° Income from built properties, such as houses and factories, as well as income: a From the tools of industrial establishments attached to the land…
…mpôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but only to the extent th…
…xable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income.2. The a…
…ome is made up of the total net income from the following categories:- Property income;- Industrial and commercial profits ;- Remuneration, on the one hand, of the majority managers of limited liabili…
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