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Showing 3181–3190 of 64774 articles for “Art. R 322-139 à R 322-159”
1. a. Taxpayers who own, rent or occupy free of charge a dwelling located in France, used as their main residence, may benefit from an income tax credit for expenditure on the installation or replacem…
I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…
Commissionaires aux comptes shall declare annually, by 31 March at the latest, to the Haut Conseil du Commissariat aux Comptes or its delegate, the conditions under which they have fulfilled their con…
I. - Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each…
The order creating the complementary certificates mentioned in article D. 212-65 sets out, in particular: -the unit or units making up the certificate; -the pre-requisites for entry to the training co…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
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I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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