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Showing 4541–4550 of 41695 articles for “Art. L 134-7”
When the letting of premises for commercial use as furnished tourist accommodation involves a change of use or sub-destination subject to planning permission pursuant to c of the…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
I. - On the basis of the information referred to in article R. 5121-76-3 and the scientific knowledge available, as well as, where applicable, the information transmitted in application of article R.…
For a period of twenty-four months following the acquisition of control of the company by the AIF and for as long as the AIF holds control during this period, the AIF or its management company : 1° Is…
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
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I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
Simple adoption confers the adopter's name on the adopted person by adding it to the latter's name. However, if the adopted person is over thirteen years of age, he or she must consent to this additio…
The parents may apply to the family court judge for approval of the agreement by which they organise the arrangements for exercising parental authority and set the contribution to the child's maintena…
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