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Showing 521–530 of 66843 articles for “Art. s. R 561-62 and L 561-48”
Salaries, lump-sum reimbursements of expenses and all other remuneration are subject to income tax in the name of their beneficiaries if they are allowed as a deduction from profits subject to corpora…
The application for review or the application for reconsideration shall be submitted to the commission for the examination of applications for review and reconsideration, which shall rule on its admis…
I. - Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new mea…
I.-For the purposes of applying this Code, Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls of cash entering or leaving the EU and repealing Regul…
When a fair, exhibition or other commercial event covered by Chapter II of Title VI of Book VII of the Commercial Code takes place on the territory of a European grouping of territorial cooperation, t…
For the application of the Statute of the International Criminal Court signed on 18 July 1998, France shall participate in the prosecution of offences and cooperate with that Court under the condition…
For 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 t…
Real estate investment trusts (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 publ…
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…
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…
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