Article 167
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
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Showing 711–720 of 43782 articles for “Art. Cass. 1ère civ. 22-3-2017 n° 16-13.365 FS-PB”
1. A taxpayer domiciled in France who transfers his residence abroad is liable to income tax on the income he has disposed of during the year of his departure up to the date of his departure, on the i…
The declaration of interests of commercial court judges referred to in I of article L. 722-21 includes the following information:1° Identification of the declarant:a) The surname, first name and date…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
I.-The portfolio management companies mentioned in article L. 532-9, with the exception of those which exclusively manage FIAs covered by I of article L. 214-167, FIAs covered by IV of article L. 532-…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or s…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
1. Goods designated by order of the Minister for Economic Affairs and Finance and the ministers responsible may be imported under the temporary admission procedure, under the conditions laid down in t…
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