Article 151 octies A
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
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Showing 1921–1930 of 69289 articles for “Art. L 227-1 à L 227-20”
I. Individuals who are members of a professional non-trading company may benefit from the provisions of Article 151 octies for net capital gains on contributions, on which they are personally taxable…
With regard to enforcement proceedings and taxation of the parties' costs, appeals follow the rules relating to appeals in non-contentious matters. The same applies to appeals under article 699 of the…
A standard model for the annual accounts confidentiality statement provided for in the first paragraph of Article R. 123-111-1 is set out in Annex 1-5 to this book.A standard model for the declaration…
The Autorité de contrôle prudentiel et de résolution shall take into account any guidance issued by the European Banking Authority for the application of Article L. 533-4.
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
I.-Articles L. 141-13 to L. 141-17, L. 141-19, L. 141-20, L. 143-7 and L. 143-11 are applicable in their wording resulting from Law no. 2015-990 of 6 August 2015 for growth, activity and equal economi…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
SCALE FOR ASSESSING THE DEGREE OF DISABILITY OF VICTIMS OF MEDICAL ACCIDENTS, IATROGENIC CONDITIONS OR NOSOCOMIAL INFECTIONS REFERRED TO IN ARTICLE D. 1142-2 I. - NEUROLOGYNeurological deficits should…
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