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Showing 1–10 of 63479 articles for “Art. s. 3 and 8”
The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
…llowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the han…
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…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…est, any information that is likely to be relevant for the recovery of the debts mentioned in 1° to 3° of II of Article 349 ter, with the exception of that which could not be obtained for the recovery…
…er States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration, may, in accordance with the procedures laid down…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of shares in that…
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
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