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Showing 151–160 of 66012 articles for “Art. s. L. 231-1 to L. 231-8”
…or the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be ta…
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 Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
…taxes as well as the payroll tax are paid by remote payment, by the taxpayers defined in the second to tenth paragraphs of I of article 1649 quater B quater ;2 Payment by teleregulation, of property t…
…irect investment within the meaning of the loi n° 66-1008 du 28 décembre 1966 modified law relating to financial relations with foreign countries and the regulatory texts issued for its application. T…
…ts made in France and income from French sources, where such profits and income are directly linked to the organisation of the international sporting competition:a) From corporation tax as provided fo…
1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…
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
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…
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