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Showing 1511–1520 of 2313 articles for “Art. L 242-1 · Cass. 2e civ. 4 February 2010 n° 09-13.003 · Cass. 2e civ. 1 July 2010 n° 09-14.379 · CAA Nantes 8 October 2015 n° 14NT01415 · CGI Art. 154 bis”
I. - Economic interest groupings formed and operating under the conditions provided for in articles L. 251-1 to L. 251-23 of the French Commercial Code do not fall within the scope of 1 of article 206…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
Sont soumis à une imposition fixe : 1° Les actes qui ne comportent aucune disposition entrant dans les prévisions des 1° à 4° de Article 677; 2° Registrations of judicial or contractual mortgages not…
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
Sont affranchis de l'impôt sur le revenu : 1° (Provision obsolete) ; 2° (Abrogated) ; 2° bis (Abrogated) ; 3° Ambassadors and diplomatic agents, consuls and consular agents of foreign nationality, but…
1. Each taxpayer is liable to income tax on the basis of both his personal profits and income and those of his children and persons considered to be his dependants within the meaning of the articles 1…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
If the financial year ending in the year of taxation extends over a period of more or less than twelve months, the tax is nevertheless assessed on the basis of the results of that financial year. If n…
Subject to the provisions of article 15-II, the gross income of buildings or parts of buildings which the owner reserves the right to use is made up of the amount of rent that they could produce if th…
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