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Showing 461–470 of 66696 articles for “Art. L 146-1 · Cass. com. 3 December 1991 · Cass. soc. 19 June 2013”
Registration duties or the land registration tax when it takes the place of these duties and the contribution provided for in article 879, are not subject to restitution once they have been duly colle…
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
Each year, the départements draw up a statement showing all the allowances of any kind, denominated in euros, received by the elected representatives sitting on the departmental council, in respect of…
Each year, the regions shall draw up a statement showing all allowances of any kind, denominated in euros, received by the elected members sitting on the regional council, in respect of any mandate an…
If, however, in the case of articles 194 and 195, there are children from two individuals who have lived publicly as husband and wife, and who are both deceased, the legitimacy of the children cannot…
Subject to the provisions of Article 196 B, taxable income shall, for the purposes of calculating income tax, be divided into a certain number of units, determined in accordance with Article 194, acco…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
Subject to reciprocity treaties, the provisions of article 193 which provide, for the calculation of income tax, the division of taxable income into a certain number of units determined according to t…
The following are considered to be dependents of the taxpayer, whether this is exclusive, principal or deemed to be shared equally between the parents, provided that they have no income separate from…
The repurchase by the specialised finance company of its own shares or debt securities or the issue of new shares or debt securities may be temporarily suspended by the Board of Directors, the Managem…
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