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Showing 2031–2040 of 65818 articles for “Art. L 225-248 · Loi 2023-171 of 9 March 2023”
For the period between 19 May 2021 and 8 June 2021, the calculation rates are set at :- 191.77% when the amount of revenue generated by feature films is less than or equal to €307,500;- 170.46% when t…
For the period between 29 December 2021 and 26 April 2022, the calculation rates are set at :- 141.06% when the amount of revenue generated by feature films is less than or equal to €307,500;- 132.43%…
For the period between 30 June 2021 and 28 September 2021, the calculation rates are set at :- 138.50% when the amount of revenue generated by feature films is less than or equal to €307,500;- 130.51%…
Taxpayers who are subject to the mandatory controlled declaration system or who wish to be taxed under this system are required to keep a day-to-day ledger showing details of their professional income…
Direct or indirect gifts that affect the reserve of one or more heirs are reducible to the available portion when the estate is opened.
The value of the full ownership of the property alienated, either on payment of a life annuity, or on a non-refundable basis, or with reservation of usufruct to one of the successors in the direct lin…
The available portion may be given in whole or in part either by inter vivos deed or by will, to the children or other successors of the donor, without being subject to report by the donee or legatee…
When, in accordance with article L. 225-149, the exercise of the rights attached to the securities giving access to the capital results in a fractional entitlement, this shall be paid in cash. This pa…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
A decree (1) determines the conditions of application of articles 79 to 89. (1) Annex III, art. 369 to 374.
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