Article 165 bis
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
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Showing 711–720 of 54664 articles for “Art. Loi 2012-958 of 16 Aug. 2012”
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
The guarantee fund reserves are accepted as components of the solvency margin of member undertakings and supplementary occupational pension funds under the conditions provided for in Articles R. 334-3…
A special equipment tax is instituted for the benefit of the local public body Société Grand Projet du Sud-Ouest created in Article 1 of Ordinance no. 2022-307 of 2 March 2022 relating to the Société…
…ocated to the main dwelling and property taxes are collected under the conditions provided for in 1 of article 1663 et à l'article 1730. However, the taxpayer may opt for monthly direct debits from an…
I. - For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under…
An applicant who has not complied with a time limit vis-à-vis the National Institute of Industrial Property may lodge an appeal with a view to having his rights restored if he proves a legitimate excu…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…his provision does not apply to withholding tax paid under the conditions provided for in article 3 of the 1672, as well as levies due under the conditions of III of article 117 quater and article 125…
…met:a) The index is composed in such a way that price movements or trading activities affecting one of its components do not have an abnormal influence on its overall performance ;b) When the index is…
The insurance company and any agents it has appointed for the financial management of the plan exercise the voting rights attached to the securities held to represent the commitments of this plan in t…
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