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Showing 401–410 of 2313 articles for “Art. L 1224-1 · CGI Art. 1961”
a. A fine of €6,000 shall be imposed on anyone who, not being the holder of the exemption provided for in Article 311 bis, has, in a professional capacity, used a mobile distillation apparatus; b. Any…
Manufacturers, importers or merchants of books or rolls of tickets for admission to theatres, constituted in contravention of the regulations relating to the said tickets, may be prohibited, by simple…
1. The costs of proceedings charged to debtors in respect of products recovered by the public accountant responsible for recovery are calculated by applying a percentage that may not exceed 5% of the…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
The trust shall be the subject of a declaration of existence by the trustee under conditions and within time limits set by decree.
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
A single annual personal income tax known as income tax is established. This tax is levied on the taxpayer's overall net income determined in accordance with the provisions of articles 156 to 168.This…
Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…
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