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Showing 1671–1680 of 65818 articles for “Art. L 225-248 · Loi 2023-171 of 9 March 2023”
1. Profits from the exercise of a non-commercial profession or income assimilated to non-commercial profits are deemed to be profits from the liberal professions, offices and positions whose holders d…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
An annual tax on real estate assets designated as the real estate wealth tax is instituted. The following are subject to this tax, when the value of their assets mentioned in article 965 exceeds €1,30…
1. The rate of the tax is set at: Fraction of the net taxable value of the assets Applicable rate (as a percentage) Not exceeding €800,000 0 Greater than €800,000 and less than or equal to €1,300,000…
The amount of taxes whose characteristics are similar to those of the real estate wealth tax paid, where applicable, outside France is deductible from the tax payable in France. This deduction is limi…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
Information concerning the health of workers is either kept within the prevention and occupational health services which collected it, or deposited by these establishments with a hosting organisation…
If the disposition by inter vivos deed or by will is of a usufruct or a life annuity the value of which exceeds the available portion, the heirs in whose favour the law makes a reservation, shall have…
Where the liberality exceeds the available portion, the gratified person, whether successor or non-successor, must compensate the reserved heirs to the extent of the excessive portion of the liberalit…
Where testamentary dispositions exceed either the available portion or the portion of this portion remaining after deducting the value of inter vivos gifts, the reduction shall be made by the marc le…
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