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Showing 661–670 of 68978 articles for “Art. s. L. 145-1 to L. 145-60 + R. 145-1 to R. 145-38”
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…
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…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
A minor who has reached the age of sixteen may be authorised, by his or her legal administrator(s), to perform alone the acts of administration necessary for the creation and management of an individu…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
…lly participating in the conclusion or performance of any of the funeral services listed in Article L. 2223-19 do not have to meet minimum professional competence requirements under this sub-paragraph…
…Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to the amount of taxable income for the financial year. These allocations are deductible up to:- 60%…
When the obligation(s) of the agreement have been fully performed, the public prosecutor notifies the representatives of the legal entity and, where applicable, the victim of the termination of the pu…
…n this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined in this section. The same…
If the judge declares the appeal admissible, he shall rule on the merits of the dispute in the same judgment, unless there are grounds for further investigation.
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