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Showing 121130 of 16142 articles for Art. CE 15-7-2021 n° 453490

French General Tax CodeIn force
I: Taxable income

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
5 : Taxpayers with professional income in different categories

Article 155

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
A: Local mining tax

Article 1519

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…

AI translation · Updated 7 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Paragraph 5: Placement in an anti-seizure bracelet

Article R24-15

…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…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
2: Permanent exemptions

Article 15

I. - (Repealed).II.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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
3: Non-deduction of income tax

Article 153

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.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4: Deduction of spouse's salary

Article 154

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1: Determination of income from foreign assets

Article 151

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…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section VI: Contradiction.

Article 15

…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…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section II: Execution of investigative measures.

Article 158

If several investigative measures have been ordered, they shall be carried out simultaneously whenever possible.

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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