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Showing 641–650 of 26171 articles for “Art. 4 B”
1° For shops and commercial complexes: a) The sales area referred to, as appropriate, in a, b, d or e of 1° of I of Article R. 752-6, before and after completion of the project, with, where applicable…
I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…
I.-1. Individuals domiciled in France for tax purposes within the meaning of article 4 B who benefit from distributed income mentioned in articles 108 to 117 bis and 120 to 123 bis are subject to a le…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenditure actually incurred, between 1 January 2021 and 31 December 2025, for t…
…orities are informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 13…
Documents required to renew the declaration of activity for nationals of a Member State of the European Union or a party to the Agreement on the European Economic Area established in France Declaratio…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs adminis…
Those who, by export, import, transfer or set-off, carry out or attempt to carry out a financial transaction between France and a foreign country involving funds that they knew to be derived, directly…
I.-Individuals domiciled in France for tax purposes within the meaning of l'article 4 B who benefit from interest, arrears and income of any kind from state funds, bonds, participating securities, bil…
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