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Showing 81–90 of 52239 articles for “Art. 35 I 5° bis”
TITLE I ESTABLISHMENT OF ELECTORAL ROLLS I-1. The Director General of the Ecole nationale des sports de montagne draws up the list of voters and eligible persons for each college in accordance with th…
I. - For the purposes of income tax, the profits made by the following natural persons are also deemed to be industrial and commercial profits:1° Persons who, on a regular basis, purchase, in their ow…
Each observatory produces an annual report, which may include opinions and proposals. This report is sent to Parliament and to the ministers responsible for overseas France, the economy, finance and e…
I. - Subject to the provisions of II, for successions opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immov…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty transfers of co-ownership shares in classified hotels, tourist reside…
ANNEX X-I provided for in article R. 3533-2Economic and Social Council of the Departmental Authority of Mayotte Number of council members : 32 (Including: 1 re category: 13; 2 e category: 13; 3 e cate…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
Subject to article 354 bis, the administration's right of recovery is exercised within a period of three years from the chargeable event. The limitation period is interrupted by the notification of a…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
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