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Showing 131–140 of 63992 articles for “Art. I.1° bis”
No one may acquire French nationality or be reinstated in this nationality if they have been convicted of crimes or offences constituting an attack on the fundamental interests of the Nation or an act…
…the meaning of article 120, except for the part that exceeds the taxable income referred to in 3.4 bis. 1 shall not apply where the legal entity is established or incorporated in a Member State of th…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
When officials of French nationality of international organisations have income other than the official remuneration they receive in this capacity, this remuneration, where it is exempt from income ta…
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
When the taxpayer taxed under the conditions of 1 of article 202 becomes, within a period of three months from the date of cessation of activity, a partner in a liberal practice company mentioned in A…
…paragraph.Half of the income of the persons mentioned in 2° of article 196 as well as article 196 A bis is added to half of the joint income of the applicant and his/her spouse or civil solidarity pac…
1. Is deemed to hold manufactured tobacco for commercial purposes within the meaning of 4° of 1 of I of Article 302 D any person who transports in an individual means of transport assigned to the tran…
SPECIAL ACCOUNTING RULES FOR JUDICIAL ADMINISTRATORS AND JUDICIAL MANAGERS FOR THE LIQUIDATION OF COMPANIES I. - Definition of accounting books Under the terms of the articles 59 and 60 du décret n° 8…
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