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Showing 3691–3700 of 62126 articles for “Art. 5-a”
I. - The professional bodies mentioned in article L. 132-9-2 are the Fédération française de l'assurance and the Centre technique des institutions de prévoyance.II - Within a period of fifteen full ca…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
Decrees in the Council of State determine : 1° The procedures for assessing risks and implementing preventive measures for the health and safety of workers as provided for in articles L. 4121-3 to L.…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
I.-The payment of legal fees to the benefit of a recipient body or a competent authority shall be made by the declarant to the single body mentioned in Article R. 123-1 using the following means:a) By…
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
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