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Showing 8031–8040 of 67964 articles for “Art. I-2-1°”
I.-Seals and samples are sent to the central service for the preservation of biological samples in standardised packaging in accordance with the procedures laid down by joint order of the Minister of…
1. Natural persons who, in the exercise of their profession, pay commission, brokerage, commercial or other rebates, occasional or other fees, gratuities and other remuneration to third parties must d…
For its application in Mayotte, 2° of Article L. 5125-3 is worded as follows:" 2° The opening of a pharmacy by means of creation, if the demographic conditions provided for in Article L. 5511-3 are me…
Subject to the provisions of
Net property income is equal to the difference between the amount of gross income and total property expenses.
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
Sub-sections 2, 3 and 4 of this section do not apply to class 3 investment firms. Where a class 2 investment firm finds that it qualifies as a class 3 investment firm, subsections 2, 3 and 4 cease to…
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