Article 1500
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
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Showing 1121–1130 of 14665 articles for “Art. Aut. conc. n° 22-D-15”
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
I. - A royalty is levied for the benefit of the départements on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by h…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
I. - A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by hol…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
The sentenced person may challenge the decision of the representative of the public prosecutor's office before the president of the enforcement division of the court of appeal: 1° To automatically for…
Investment firms providing the investment services referred to in Article L. 321-1 (4) are subject to the provisions of Articles L. 533-22 and L. 533-22-1 in the same way as the portfolio management c…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
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