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Showing 4551–4560 of 37208 articles for “Art. R 134-7”
At the option of taxpayers with agricultural profits subject to an actual taxation system, the agricultural profit used as the basis for the progressive tax is equal to the average of the profits for…
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I.-At the request of the farmer, the income tax relating to the following income is assessed each year in fifths for the year of cessation and the following four years: 1° The sums deducted in applica…
In the event of a change from the taxation system provided for in article 64 bis to an actual taxation system, the receivables shown in the opening balance sheet for the first financial year subject t…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
I.-The regions may, with the approval of their public accountant and by written agreement, entrust the granting of aid provided for in Article L. 1511-2 as well as the collection of revenue or payment…
Excluding any compulsory enforcement of their debts, local authorities and their public establishments may, with the approval of their public accountant and by written agreement, entrust a public or p…
Simple adoption confers the adopter's name on the adopted person by adding it to the latter's name. However, if the adopted person is over thirteen years of age, he or she must consent to this additio…
The parents may apply to the family court judge for approval of the agreement by which they organise the arrangements for exercising parental authority and set the contribution to the child's maintena…
The conditions of formation and the effects of a registered partnership as well as the causes and effects of its dissolution are subject to the substantive provisions of the State of the authority whi…
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