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Showing 281–290 of 37670 articles for “Art. s. L. 145-48 & L. 145-50”
…usts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial sec…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
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
…on the rolls, to the advance payment and to the additional taxes mentioned in article 1679 quinquies.
…is farmed by a farmer who has carried out his activity as his main occupation for at least five years. Expropriated land that does not meet the conditions mentioned in Article L. 322-3 of the Code de…
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…
…e au contrat d'association, au profit d'un organisme de défense et de gestion mentionné à l'article L. 642-17 of the Rural and Maritime Fishing Code or an inspection body mentioned in article L. 642-3…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
…lowing this exemption period.II.Communes belonging to a group of communes mentioned in V of article L. 5210-1-1 of the Code général des collectivités territoriales (General Code of Territorial Authori…
…tax, of fees or receipts collected in their name, less retrocessions, as well as miscellaneous gains.3. The turnover of persons whose income subject to income tax falls into the property income categ…
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