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Showing 6101–6110 of 56993 articles for “Art. L 420-2 — TFEU Art. 102”
The tax base is made up of the value defined by customs legislation in accordance with the Community regulations in force.However, the tax base shall include:1° Taxes, duties, levies and other taxes t…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
I. - Transactions contributing to the production or supply of immovable property are subject to value added tax under the following conditions.1. The following are treated in the same way as tangible…
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
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The employer must ensure that the heads of departments and the heads of workshops, laboratories or worksites have the necessary competence and authority to organise and direct, in accordance with this…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
When acquiring French nationality by decision of the public authority or by declaration, the person concerned shall indicate to the competent authority the nationality or nationalities he or she alrea…
French nationality may be claimed at the age of majority, by declaration made to the administrative authority pursuant to articles 26 to 26-5, persons who have been habitually resident on French terri…
The condition of knowledge of the French language does not apply to political refugees and stateless persons legally and habitually resident in France for at least fifteen years and aged over seventy.
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