Article 156
…gory of income; if the overall income is not sufficient for the deduction to be made in full, the excess of the deficit is carried forward successively to the overall income of the following years up…
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Showing 121–130 of 16142 articles for “Art. CE 15-7-2021 n° 453490”
…gory of income; if the overall income is not sufficient for the deduction to be made in full, the excess of the deficit is carried forward successively to the overall income of the following years up…
…be included in the income tax base.II. - 1. The net profit referred to in l'article 38 est :1° Reduced by the amount of income that does not come from the activity carried out on a professional basis…
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…
…out in 3° and 9° of Article 138 are, on their own, insufficient to prevent a repetition of the offence. In this case, the prohibition on approaching the victim and the obligation to wear an anti-seizu…
I. - (Repealed).II.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.
…lary has given rise to the payment of the contributions provided for social security, family allowances and other social deductions in force. As such, this salary is included in the category of wages…
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…
…ake known to each other in good time the grounds of fact on which they base their claims, the evidence they produce and the pleas in law they rely on, so that each is in a position to organise its def…
If several investigative measures have been ordered, they shall be carried out simultaneously whenever possible.
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