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Showing 1121–1130 of 61156 articles for “Art. L. 145-16-1”
I. The following are considered as French source income: a. Income from real estate located in France or rights relating to such real estate; b. Income from French transferable securities and all othe…
The amount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may…
Natural persons carrying on business in France or owning property there, without having their tax domicile there, as well as the persons mentioned in 2 of the article 4 B, may be invited by the tax de…
The French source income of persons who do not have their tax domicile in France is determined according to the rules applicable to income of the same nature received by persons who have their tax dom…
Notwithstanding any provision of this Code to the contrary, all income the taxation of which is attributed to France by an international convention on double taxation shall be liable to income tax in…
…et value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by derogation from Article 1651 H,…
…he persons consulted are bound by professional secrecy under the conditions provided for by Article L. 103 of the Book of Tax Procedures.
1. A Commission nationale des impôts directs et des taxes sur le chiffre d'affaires is hereby established.This commission shall be chaired by a member of the Conseil d'Etat appointed by the Vice-Presi…
I. - For the determination of industrial and commercial profit and turnover, the taxpayers' representatives, other than the chartered accountant, on the national commission referred to in Article 1651…
For the examination of disputes relating to the deduction of the remuneration referred to in 1° of 1 of Article 39 or the taxation of the remuneration referred to in d of Article 111, the taxpayers' r…
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