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Showing 1041–1050 of 1706 articles for “Art. al. 1er”
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…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
The rules governing the liability of companies operating ski-lift equipment are set out in Articles R. 2333-70 to R. 2333-73 of the General Local Authorities Code, which are reproduced below: "Art. R.…
I. - Individual taxpayers whose tax residence is in France within the meaning of Article 4 B and whose income is taxed in the agricultural profits category are entitled to a tax credit in respect of t…
I. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
New communes are eligible for communal equalisation grants under the conditions of ordinary law, subject to Article L. 2334-22-2.New communes that have benefited from the provisions of the second para…
I.-This article applies to the agreement mentioned in I of article L. 441-3 when it relates to mass-market products defined as non-durable products that are consumed frequently and repeatedly. The lis…
For the application of the provisions of Article L. 113-1, the following constitute international conventions relating to fundamental human rights: 1° The International Covenant on Civil and Political…
I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…
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