French Commercial codeIn force
BOOK IV: Free pricing and competition.
Article L420-7
Without prejudice to articles
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Showing 1921–1930 of 33923 articles for “Art. Décret 2015-981 du 31-7-2015”
Without prejudice to articles
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
Open the article to read the full text in English.
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
The income from ancillary activities falling within the category of industrial and commercial profits and that of non-commercial profits earned by a farmer subject to an actual taxation system may be…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
Defences on the merits may be offered in any event.
The judge may not base his decision on facts that are not in the debate. Among the elements of the debate, the judge may take into consideration even facts that the parties would not have specifically…
Unless Article 82-1, lack of jurisdiction may be declared of its own motion in the event of a breach of a rule of jurisdiction of attribution where this rule is a matter of public policy or where the…
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