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Showing 1421–1430 of 64184 articles for “Art. s. L 227-16 and L 227-17”
I. - The provisions of this code applicable to the public establishments for intercommunal cooperation subject to article 1609 nonies C apply to the metropolis of Lyon.For the application of these pro…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
The following have the status of judicial police officers:1° Mayors and their deputies;2° Gendarmerie officers and ranks, gendarmes nominatively designated by order of the ministers of justice and the…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
…n the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory of the…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
Value added tax payers authorised to have the additional period of one month provided for in 2 of Article 287 to submit the declaration referred to in 1 of the same article are required to pay, by way…
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