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Showing 741–750 of 63857 articles for “Art. s. L 225-20 and L 225-76”
…counting officer for the régie are performed by the commune's accounting officer.However, when annual operating revenue exceeds €76,225, these functions may be entrusted to an accounting officer by de…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
…o account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment of an employee who provides se…
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
I. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in part…
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.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
When the 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 share…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
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