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Showing 41–50 of 55286 articles for “Art. s. 389 et 389-1”
…r. For the application of the first paragraph to the communes located on the territory of the Lyon metropolis, the average rate of a tax recorded the previous year in all the communes of the departmen…
…those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a professional private equity fund set up in…
…as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by sociétés d'aménagement foncier et d'établissement rural and sociétés whos…
…come tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into…
…limony paid for a minor child living alternately with his or her parents and taken into account in determining the family quotient for each of them is not taxable in the hands of the person receiving…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
…quisition-improvement refers to the succession of the following transactions relating to premises whether or not they are used for residential purposes: > a) The delivery financed by a loan of up to a…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
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