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Showing 2671–2680 of 59235 articles for “Art. Cass. com. avis 1-12-2021 n° 20-15.164 FS-D”
When one of the members of the tax household no longer has income or profits in one of the categories mentioned in article 204 C in respect of the current year, it may request to no longer pay the por…
1. The tax rate for the tax household is, at the taxpayer's option, individualised in accordance with the procedures set out in 2 and 3 of this article for each of the spouses or partners bound by a c…
The levy provided for in article 204 A is calculated by applying to the amount of income, determined under the conditions set out in articles 204 F and 204 G, a rate in accordance with the provisions…
The basis of assessment for the withholding tax provided for in 1° of 2 of article 204 A on the income mentioned in article 204 B is made up of the net amount taxable for income tax on the sums paid a…
I. - The amount of the levy referred to in article 204 A may be adjusted upwards or downwards at the taxpayer's request.However, when a change in the situation mentioned in 1 of article 204 I has occu…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
For projects requiring planning permission, the commercial operating authorisation lapses within three years of the date on which the planning permission became final: 1° For sales areas that have not…
The internal production control procedure is the procedure whereby the manufacturer ensures that machinery or personal protective equipment satisfies the relevant technical rules of the applicable ann…
Failing an express decision within the time limit mentioned in Article R. 712-12-1, the application is deemed to have been accepted.
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