Article 151
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
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Showing 11–20 of 41659 articles for “Art. L 151-7”
For the application of in article L. 69 of the Book of Tax Procedures, the tax on income from foreign assets is calculated by multiplying the amount of these assets by the average annual gross yield o…
When it cannot be appealed independently of the judgment on the merits, the decision may take the form of a simple mention in the file or in the hearing register.
The production of a copy, reduced to the operative part, of the judgment declaring the absence or ordering an enquiry into the absence of the father and mother, grandparents or grandmothers of one of…
The examining magistrate may request by letter rogatory any judge of his court, any examining magistrate or any officer of the judicial police, who shall in this case notify the public prosecutor, to…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
I.- Are applicable in the Wallis and Futuna Islands, subject to the adaptation provisions provided for in II, the provisions of the articles mentioned in the left-hand column of the table below, in th…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
I.-Taxpayers may, by option, make a payment in full discharge of income tax based on the turnover or revenue from their professional activity when the following conditions are met:1° They are subject…
The remuneration received in respect of the permanence of care exercised in application of article L. 6314-1 of the Public Health Code by doctors or their replacements established in an area character…
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