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Showing 11–20 of 20743 articles for “Art. n° 13-27.525 et 14-10.907”
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
…ares in the company are considered in particular for the application of articles 38,72and 93, as assets allocated to the exercise of the profession.II. - 1. In the event of a gratuitous transfer to an…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
…ly, with all information and documents held or collected in the course of their duties relating to petroleum products.
…wo months of notification of the debt recovery action or the decision to allocate or transfer an asset. The accounting officer will make a decision within two months of receipt of the objection. On re…
…204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and who are able to do so. In other cases, taxpayers use the other means made available to…
…icle 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
…agreement satisfying the conditions of 2° of article L. 3332-16 of the Labour Code.III. - A decree sets out the reporting obligations of the companies concerned.
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