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Showing 21–30 of 52300 articles for “Art. 1 oct. 2014”
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
The tax referred to in article 266 sexies is based on :1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e;2. The weight of…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
…etermining taxable income and does not constitute distributed income within the meaning of articles 109 à 111. This benefit is tax-exempt in the hands of the beneficiary, unless the latter is a legal…
…ister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibition of the Development, Production, Stockpiling and Use of Chemical W…
…vice in the customs administration's operational reserve, under the conditions defined inarticle L. 161-8 of the social security code.
Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
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