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Showing 281–290 of 63909 articles for “Art. 156 I 1°”
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
The managing partners of sociétés en commandite par actions are deemed not to dispose of their share of the corporate profits allocated to the constitution of reserves until the said reserves are dist…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
Taxpayers are required to pay the amount of tax due at the same time as they file the declaration of their transactions.
A top-level sportswoman registered on the list of top-level sportswomen mentioned in the first paragraph of article L. 221-2 retains the rights inherent to this status, as defined by the present code,…
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…
The surplus from the operating section for the financial year just ended, together with the previous result carried forward, is allocated in full at the earliest budgetary decision following the appro…
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