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Showing 1011–1020 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
The following are exempt from value added tax:1° The organisation of games of chance or gambling subject to the progressive levies mentioned in Article 1560 of this Code, Article L. 2333-56 of the Gen…
It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entrepri…
The duties payable on judicial decisions and deeds exempt from the formality of registration, as well as those relating to the deeds referred to in II of article 658, shall be recovered either in acco…
The fee referred to in article 302 bis N is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
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. The following shall be deemed to have their tax domicile in France within the meaning of Article 4 A : a. Persons who have their home or main place of residence in France; b. Those who carry on a p…
The tax is due each year on the basis of the profits or income that the taxpayer makes or has at his disposal during the same year.
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