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Showing 351–360 of 61168 articles for “Art. s. L. 612-1”
…aning of article 4 B for:a) The employment of an employee who provides services defined in articles L. 7231-1 et D. 7231-1 of the Labour Code;b) The use of an association, company or body declared pur…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…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…
I. - When they are not taken into account for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to…
…ded that they undertake to rent it bare for use as their main home for a minimum period of nine years.2. The tax reduction applies under the same conditions:a) To housing that the taxpayer has built a…
…ry when this accommodation is included in:1° An establishment mentioned in 6° or 7° of I of Article L. 312-1 du code de l'action sociale et des familles, a residence with services for the elderly or d…
…transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for the tax during this period, the allowance ceases…
…sfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a degressive reduction.This reduction applies…
…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 the commercial code who does not benefit from the schemes defined in articles 5…
…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…
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