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Showing 1621–1630 of 1924 articles for “Art. 50-0”
…he value of the shares on their acquisition date, is taxed under the conditions set out in Article 150-0 A.If the shares are sold for a price lower than their value on the date of acquisition, the cap…
For the application of the provisions of this book to Saint-Barthélemy: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicabl…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
Revenue for the conurbation community's budget includes:1° The tax resources mentioned in I and V of article 1379-0 bis of the General Tax Code.The conurbation community may, in addition, collect, in…
The single, simplified declaration makes it possible to comply with : 1° The declarations provided for by the following provisions, or required for their application: a) Articles 87 A and 87-0 A of th…
1. Taxpayers domiciled in France for tax purposes within the meaning of Article 4 B benefit from a reduction in income tax on the interest received in respect of the deferred payment they grant to far…
I. - The allowances voted by municipal councils for the actual performance of the duties of deputy mayor and member of special delegation acting as deputy mayor are determined by applying to the refer…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
The sole proprietorships subject to a real taxation regime and the companies referred to in the second paragraph of Article L. 223-1 of the Commercial Code subject to income tax may set aside a provis…
I. The taxable profit of farmers subject to a real taxation system who benefit from start-up aid for young farmers provided for in article D. 343-3 du code rural et de la pêche maritime , is determine…
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