Article 123
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
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Showing 4891–4900 of 63960 articles for “Art. I-1°-c”
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
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.
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…
Effective working time is the time during which the employee is at the employer's disposal and complies with the employer's instructions, without being free to pursue personal interests.
In the case of unhealthy and dirty work, the time spent in the shower in application of article R. 4228-8 is paid at the normal rate for working hours without being taken into account when calculating…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
In the light of the initial findings of the expert referred to in the last paragraph of article R. 232-67-10, the head of the athlete's passport management unit may recommend to the director of the te…
I. - The required information referred to in article L. 362-1 must be written in the French language and include the following information: a) The name and address of the company's registered office ;…
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