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Showing 3231–3240 of 26032 articles for “Art. CE 26-4-2017 n° 400441”
Persons whose tax domicile is in France are liable for income tax on all their income. Those whose tax domicile is outside France are liable for this tax solely on their French-source income.
…d);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou revenus dont l'imposition est attribuée à la France par une con…
…he ratio existing between the annual depreciation charge made at the close of the financial year concerned on the cost price of this fixed asset and this same cost price.Subsidies allocated to the cre…
…the results of the financial year in progress on the date of their payment.The amount of premiums received during a financial year must be added back to the taxable profits of that financial year or,…
…of 24 September 1958 or to their capital increases, have waived, within a period of one year, the exceptional amortisation of 50% provided for in article 5-2° of the said Order, may disregard, for the…
…nd of the twenty-third month following the month in which they were created and declared in accordance with the procedures set out in l'article 53 A. The exemption also applies to companies subject to…
…tioned in article 1465 A, businesses that are created or taken over between 1 January 2011 and 31 December 2023, subject by right or by option to an actual taxation system for their results and that c…
Without prejudice to European Union law, Book II of this Code governs the entry, residence and expulsion of European Union citizens, foreign nationals assimilated to them and foreign nationals who are…
European Union citizens wishing to work in France are still required to hold a residence permit for the duration of any transitional measures provided for in the accession treaty of the country of whi…
As part of its task of coordinating the management of accommodation in places of lodging, provided for in article L. 552-1 are required to declare to the Office, within the framework of automated data…
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