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Showing 291–300 of 12813 articles for “Art. 7 sept. 2022”
…Code, or, where applicable, in a shared electronic registration system pursuant to Regulation (EU) 2022/858 of the European Parliament and of the Council of 30 May 2022 on a pilot scheme for market i…
The decision to place the foreign national in detention may not be taken before seven days have elapsed since the end of a previous detention order made with a view to enforcing the same measure. Howe…
The rules governing taxation, the basis of assessment and the settlement of tax, as well as those concerning the filing of returns, provided for by the present code with regard to income tax for marri…
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…ified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplifications: a. Farm accounts only record receipts and payme…
I. Subject to the application of articles 71 and 72 A to 73 E, the actual profit of the agricultural holding is determined and taxed according to the general principles applicable to industrial and co…
…irst paragraph may not give rise to the deduction for precautionary savings provided for in article 73, nor benefit from the allowances provided for in article 73 B and the averaging scheme provided f…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
Salaries, allowances, emoluments, wages, pensions and life annuities contribute to the overall income used as a basis for income tax.The same applies to retirement benefits paid in the form of a lump…
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