Article 151 septies
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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Showing 771–780 of 70684 articles for “Art. s. R 123-111-1 and A 123-61-1”
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…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
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…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
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.-An inter-professional joint committee is set up at regional level to represent employees and employers in companies with fewer than eleven employees. II.It represents the employees and employers of…
COMPOSITION OF THE FUNCTIONAL GROUPS OF THE ANNEXED BUDGETS REFERRED TO IN ARTICLE D. 6145-6. UNALLOCATED ALLOCATION Expenditure GROUP 1 Operating expenses relating to personnel A 631: Taxes and simil…
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