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Showing 141–150 of 68627 articles for “Art. s. L 451-1 and L 142-1”
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…
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…
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…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
…re provided either with premises where they can be accommodated in conditions that protect their health and safety in the event of weather conditions likely to affect them, or with worksite facilities…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
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…
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