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Showing 1041–1050 of 40197 articles for “Art. s. L 237-18 · L 237-19 · L 237-24”
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…e redemption by the fund of its units and the issue of new units or debt securities may be temporarily suspended by the management company when exceptional circumstances so require and if the interest…
Each year, the départements draw up a statement showing all the allowances of any kind, denominated in euros, received by the elected representatives sitting on the departmental council, in respect of…
Each year, the regions shall draw up a statement showing all allowances of any kind, denominated in euros, received by the elected members sitting on the regional council, in respect of any mandate an…
I.-In the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragrap…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
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…
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
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