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Showing 11–20 of 4074 articles for “Art. no 16-26395”
…a member of a small-scale fishing company referred to in the third paragraph of Article 34. It does not apply to profits subject to a reduced rate of taxation or to the income referred to in the third…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
…e to income tax in the category of actual agricultural profits, industrial or commercial profits or non-commercial profits, his rights or shares in the company are considered in particular for the app…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
…t paragraph of this A-0.A.-For waste received at a facility for the storage or thermal treatment of non-hazardous waste mentioned in 1 of I of Article 266 sexies : a) Waste received at a non-hazardous…
…this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery action or the decision to allocate or transfer an asset. The accou…
…y in question.The tax reduction applies, under the same conditions, to the shareholder of a company not subject to corporation tax, other than a société civile de placement immobilier, when the acquis…
…erdecies. II.-(Repealed) III.-Income derived from the rental of: 1° the annual amount of which does not exceed €1,830 per premises; 2° which gives rise to the payment of value added tax; 3° granted to…
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