Article 11
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
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Showing 3411–3420 of 63992 articles for “Art. I.1° bis”
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in t…
At the end of their term of office, any mayor or deputy mayor who, in order to carry out their term of office, has ceased their salaried professional activity is entitled, at their request, to profess…
I. - The members of the Committee, meeting under the conditions laid down in article R. 1123-11, shall deliberate on the proposal of the Chairman of the Committee on : 1° The initial budget, no later…
At the end of their term of office, persons who have held one of the elective offices mentioned in Article L. 2123-11-2 may benefit from the end-of-mandate differential allowance, provided they meet t…
…yment, plates, tokens or tickets is equal to or greater than 2,000 euros per session for casinos;6° bis A gambling operation or related operations outside a player account where the player bets or win…
…tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing…
…own tax status may, by a general deliberation taken under the conditions defined in article 1639 A bis, exempt establishments whose main activity is the retail sale of phonograms from business proper…
…operty; 3° Offences relating to the protection of the financial interests of the European Union; 3° bis Offences provided for in 5° of the Article 313-2 of the Criminal Code; 4° The offences provided…
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