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Showing 1741–1750 of 67664 articles for “Art. al. 2 and L 235-9”
The assets mentioned in article 965 given a usufruct, a right of habitation or a right of use granted on a personal basis are included in the assets of the usufructuary or the holder of the right for…
With regard to the method of determining the profit to be included in the income tax base, taxpayers who receive non-commercial profits or similar income are placed either under the controlled declara…
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 1…
The sports teaching annexes referred to in article D. 2321-8 are either sports facilities integrated into the establishment and managed directly by the latter, or external facilities, whether contiguo…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
To be authorised to carry out cell harvesting for therapeutic purposes, applicant establishments must : 1° Demonstrate that they have an organisation and operating conditions that allow the satisfacto…
The assets mentioned in article 965 placed in a trust defined in article 792-0 bis are included, for their net market value on 1st January of the tax year, as the case may be, in the assets of the set…
The assets mentioned in article 965 transferred to a fiduciary estate or those that may have been acquired by way of reinvestment are included in the settlor's estate at their net market value.
Article 754 B is applicable to real estate wealth tax.
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