Article 204
…assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. The tax also applies t…
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Showing 5721–5730 of 56653 articles for “Art. L 651-2”
…assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. The tax also applies t…
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…
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 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.
The public authority's response to an application to acquire French nationality by naturalisation must be made no later than eighteen months from the submission of all the documents required to consti…
Any person of legal age may use one of the names provided for in the first and last paragraphs of article 311-21. With regard to minor children, this option is exercised by both parents exercising par…
Any association, professional union or trade union of employees in the branch concerned that has been duly registered for at least two years on the date of the events and whose statutory purpose inclu…
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