Article 158
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…
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Showing 131–140 of 23842 articles for “Art. Cass. 3e civ. 15-12-2010 n° 09-15.211”
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. - An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licenc…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in the Wallis and Futuna Islands, subject to the provisions of II and III, in the wording indicat…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
For the application of the first paragraph of article L. 552-15, if a person remains in the accommodation after the date mentioned in article R. 552-12 or, where applicable, after the expiry of the pe…
I.- Subject to the adaptation provisions provided for in II and III, the articles mentioned in the first column of the table below shall apply in New Caledonia, in the wording indicated in the second…
I.-Subject to the adaptation provisions provided for in II and III, the articles mentioned in the first column of the table below shall apply in French Polynesia, in the wording indicated in the secon…
I. - (Repealed).II.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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