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Showing 2011–2020 of 52884 articles for “Art. n° 16-10.271 FS-PBI — RJDA 1/18 n° 79”
The National Disciplinary Committee may only deliberate if at least four of its members, including the Chairman, are present. In the event of a tie, the Chairman shall have the casting vote.
The following are entitled to six weeks' notice1° Teachers and persons employed in private homes ;2° Commercial clerks mentioned in article L. 1226-24;3° Employees whose remuneration is fixed and who…
…rred to in article L. 277 of the tax procedures book for the application of articles L. 208 and L. 279 of the same book.VII. - 1. The suspension of payment provided for in IV and V expires when one of…
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by…
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
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