Article 167
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
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Showing 8571–8580 of 68984 articles for “Art. 494-1 al. 1 and al. 2”
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
Articles R. 621-10 to R. 621-25, excluding the first paragraph of article R. 621-23 and article R. 621-20, are applicable to receivership proceedings.
A copy of the decision ordering an expert opinion is sent without delay to the public prosecutor and to the parties, who have a period of ten days in which to ask the investigating judge, in accordanc…
…its for the court's approval the name of the natural person or persons who, within the legal entity and on its behalf, will carry out the expertise.
The provisions of articles 168 and 169 are applicable to persons called upon either to make findings or to assess the nature of the circumstances of a death, in accordance with articles 60 and 74.
1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the ap…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
…establishment meeting the conditions required to benefit from the exemption provided for in article 1463 B, in the same proportions and for the same duration as the latter.II.-Communes and public esta…
…ablishment that meets the conditions required to benefit from the exemption provided for in article 1463 A, in the same proportions and for the same period. The subsequent allowance provided for in th…
…eration body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-…
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