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Showing 121–130 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
Any foreigner guilty of the offence referred to in article 414 of this Code involving manufactured tobacco products or narcotics may be banned from French territory for up to ten years, under the cond…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
…r lower amount or their non-eligibility under conditions that are set by decree in the Conseil d'Etat. These provisions do not apply to the withholding tax levied on interest on bonds issued as from 1…
…piry of the administration's recovery period; 5° forwarding them to the administration at its request. The use of a trusted third party does not exempt the taxpayer from keeping a copy of the supporti…
In the absence of specific provisions, children or dependants are taken to mean those for whose maintenance the taxpayer assumes sole or main responsibility, notwithstanding the payment or receipt of…
…erformance level set by a joint order of the ministers responsible for housing, energy and the budget. III.-The tax reduction is calculated on the amount of gross income from the property mentioned in…
…on account or that are used to determine categorical taxable income do not qualify for the tax credit. The loans referred to in the first paragraph are those defined in articles L. 311-1 to L. 311-3 o…
…heet for the first tax period or the first financial year in respect of which the change takes effect. IV. A decree shall specify the procedures for the application of this article, in particular with…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
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