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Showing 11–20 of 48424 articles for “Art. Art. R 151-3”
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
When it cannot be appealed independently of the judgment on the merits, the decision may take the form of a simple mention in the file or in the hearing register.
The production of a copy, reduced to the operative part, of the judgment declaring the absence or ordering an enquiry into the absence of the father and mother, grandparents or grandmothers of one of…
The examining magistrate may request by letter rogatory any judge of his court, any examining magistrate or any officer of the judicial police, who shall in this case notify the public prosecutor, to…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
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…
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