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Showing 691–700 of 62342 articles for “Art. R 315-26 and Art. R 315-30 s.”
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
For the processing of registration declarations and applications for authorisation or declarations prior to the exercise of the activity, the provisions of article R. 123-1 with the exception of 1° of…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
In the cases mentioned in the second and third paragraphs of Article L. 356-2, when the participating insurance or reinsurance undertaking, the insurance group company, the union mutualiste de groupe…
Les redevables de la taxe prévue à l'article 302 bis KH pay this tax in monthly or quarterly instalments at least equal, respectively, to one twelfth or one quarter of the amount of tax due in respect…
The authorisation provided for in the second paragraph of article R. 331-26 is issued by order of the prefect of the département of the place of departure.For sporting events originating from abroad,…
Articles R. 4134-24 to R. 4134-27 are applicable to members of the Corsican economic, social, environmental and cultural council. The Assembly of Corsica is competent to take the deliberation provided…
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