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Showing 971–980 of 67495 articles for “Art. A 441-1”
When a new commune mentioned in the first and second paragraphs of article L. 2113-9 is created, it replaces the public establishment for intercommunal cooperation with its own tax status within the m…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
I.-A company or organisation which, in its capacity as a platform operator, makes available to users a system enabling them to contact each other by electronic means in order to carry out, directly or…
The administrations, establishments, bodies or persons referred to in the first paragraph of
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
I. - A surcharge of 80% shall apply to the duties due in the event of a rectification due to:a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the…
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