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Showing 31–40 of 4594 articles for “Art. no. 15-14064”
I. - Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public esta…
…ame code with the exception of interest paid under the conditions provided for in article 14 of law no. 47-1775 of 10 September 1947 on the status of cooperation to the capital securities of companies…
…ted from deposits located beyond 1 nautical mile of the baselines defined in Article 2 of Ordinance no. 2016-1687 of 8 December 2016 on maritime areas under the sovereignty or jurisdiction of the Fren…
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
…ted from deposits located beyond 1 nautical mile of the baselines defined in Article 2 of Ordinance no. 2016-1687 of 8 December 2016 on maritime areas under the sovereignty or jurisdiction of the Fren…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
I. - (Repealed).II. - Income from dwellings where the owner reserves the use of the property is not subject to income tax.This exemption also applies to premises included in agricultural holdings and…
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
I. For the purposes of determining industrial and commercial profits and the profits of non-commercial professions, the salary of the spouse actually participating in the exercise of the profession ma…
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
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