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Showing 61–70 of 59873 articles for “Art. s. 1844-10-1 to 1844-17”
…d rental in France of videograms intended for the private use of the public;2° The making available to the public in France of services giving access to cinematographic or audiovisual works for a cons…
…e in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securities under the conditions set out in Article L. 214-86 of…
…When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference between th…
…t by persons who have used them for the needs of their businesses and for whom they have given rise to a right to deduct value added tax;4° (Repealed).
…rticles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into account is equal to the difference between, on the one hand, the total sums paid bo…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
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