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Showing 711–720 of 38704 articles for “Art. s. L. 145-15 &”
…elating to preliminary reconstruction work. The provisions of articles 1502 and 1508 and of Article L. 175 of the Book of Tax Procedures shall apply to them. (1) See Annex II article 316 A.
…of mining concessions, by holders of mining permits and by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and ins…
…he same nature carried out under the same conditions, during the same year or the following six years. These deduction arrangements do not apply to losses arising from the direct or indirect letting o…
…ortional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licence to prospect for liquid or gaseous hy…
…ial use may be exempted from the tax. The list of exempt establishments is displayed at the town hall.2. Town councils also have the option of granting exemption from the tax or deciding that its amou…
…d for by the second paragraph of Article 2346 of the Civil Code; 4° sales carried out under Article L. 342-11 of the Rural and Maritime Fishing Code; 5° sales made under the chapter III of Title II of…
…ineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its rate takes place no later than 30 S…
The notification provided for in article L. 313-28 may be made by any means. Notification to the debtor of an assigned or pledged claim, in application of articles L. 313-23 to L. 313-35, must include…
…es to premises included in agricultural holdings and allocated to the dwellings of the owner-managers.
For the determination of the net income referred to in I to VIIa of this sub-section, income tax is not allowed as a deduction.
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