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Showing 2231–2240 of 2470 articles for “Art. 1er oct. 2014”
The Director General of the Regional Health Agency asks the Director of a public health institution to present a recovery plan in application of Article L. 6143-3 when he considers that the financial…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
I. - The tax potential of public establishments for inter-communal cooperation with their own tax status is determined by adding together the following amounts:1° The product determined by applying th…
…siness.2 ter The conversion of a capital company or an association formed in accordance with loi du 1er juillet 1901 en groupement d'intérêt économique is considered as a cessation of business and res…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
…e specified in Articles 228 to 237 of Commission Delegated Regulation (EU) No 2015/35 of 10 October 2014.
…uations referred to in Article 353 of Commission Delegated Regulation (EU) No 2015/35 of 10 October 2014, it shall discuss the measures to be taken within the college of supervisors. The Authority sha…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
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