Article D48-1-1
The thresholds of six months' or one year's imprisonment provided for in terms of sentence adjustment by the third paragraph of Article 132-19 and Article 132-25 of the Criminal Code, as well as by 1°…
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Showing 311–320 of 63933 articles for “Art. I-1°-e”
The thresholds of six months' or one year's imprisonment provided for in terms of sentence adjustment by the third paragraph of Article 132-19 and Article 132-25 of the Criminal Code, as well as by 1°…
The provisions of articles 706-49,706-50,706-51-1,706-52and 706-53 are applicable, where there is uncertainty as to the victim's age, where there is reason to believe that the victim is a minor.
I.- Subject to the adaptations provided for in II, the articles of Chapter VI of Title II of Book I of this Part mentioned in the left-hand column of the table below shall apply to Wallis and Futuna,…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
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. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
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