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Showing 11–20 of 52277 articles for “Art. 1 ter”
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
1 (Repealed)1 bis (Repealed for royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable t…
I.-For the application of articles L. 2334-7, L. 2531-13, L. 3334-3 and L. 3335-4, the share of actual operating revenue and actual operating expenditure taken into account for the City of Paris are d…
…anted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharge of pay…
…he group in respect of a period prior to the entry into force of the option provided for in Article 1693 ter may not be carried forward on a return whose elements are taken into account for the calcul…
…f this book in Guadeloupe, French Guiana, Martinique, Réunion, Mayotte and Saint-Pierre-et-Miquelon:1° References to the Prefect are replaced by references to the State representative in the local aut…
For the purposes of investigating and prosecuting the offence provided for in article 431-10 of the Criminal Code, the judicial police officers mentioned in 2° to 4° of the article 16 of this code and…
The following do not constitute the practice of the profession of bureau de change: 1. The activity of manual foreign exchange by the persons referred to in Article L. 561-2, other than those referred…
I. - In the event of a withdrawal of cash from an account defined in article L. 221-32-4 of the Monetary and Financial Code, the net gain referred to in 2 ter of II of article 150-0 A of this code is…
1. Seized or confiscated objects may not be claimed by their owners, nor may the price, whether deposited or not, be claimed by creditors, even preferential creditors, except in the case of their reco…
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