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Showing 5331–5340 of 63908 articles for “Art. I-1°”
Where the existence of areas of economic activity within the boundaries of a territorial chamber of commerce and industry makes this necessary, delegations corresponding to administrative boundaries m…
I.-The holder of the authorisation has the following facilities on site: 1° A shower; 2° A balneotherapy facility. II.-The holder of the authorisation has the following facilities on site or by agreem…
I.-The following offences must be reported if they affect revenue received, expenditure incurred or assets which come under the budget of the European Union, the budgets of the institutions, bodies, o…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
If, during the procedure for awarding a concession contract, an economic operator is placed in one of the situations mentioned in subsections 1 to 3 of this section, it must inform the conceding autho…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
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