Article R6152-26-3
The exercise of a lucrative private activity outside the establishment under the conditions defined by article L. 6152-4 and by article L. 6152-5-1 must not jeopardise the smooth running of the servic…
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Showing 931–940 of 46287 articles for “Art. s. R 623-26 to R 623-29”
The exercise of a lucrative private activity outside the establishment under the conditions defined by article L. 6152-4 and by article L. 6152-5-1 must not jeopardise the smooth running of the servic…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
I.-The examination referred to in article R. 811-28-5 consists of an oral test held in public session. For the commercial speciality, the oral test covers employment law and tax law as applied to inso…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
The examination to test knowledge is organised at least once a year. The dates and locations of the tests are set by the Minister of Justice and published four months before the date of the first test…
The provisions of articles R. 15-33-18 and R. 15-33-20 to R. 15-33-23 are applicable to the exercise of judicial police missions by authorised tax agents.
The provisions of articles R. 15-33-18 and R. 15-33-21 to R. 15-33-24 are applicable to the exercise of judicial police missions by authorised judicial environmental officers.
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
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