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Showing 331–340 of 65860 articles for “Art. 1327 à 1327-2”
…du code de la mutualité ou les institutions de retraite professionnelle supplémentaire mentionnées à l'article L. 942-1 of the Social Security Code.The provisions of the first, second, third and four…
Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which the…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
…s financed: > a) By a subsidised rental loan a) A prêt locatif aidé d'intégration or a prêt locatif à usage social; or b) Or a social rental loan, where the work consists of converting premises used f…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
The continuing professional development obligation is met: 1° By participation in training seminars, supervised self-study programmes or distance learning courses or courses; 2° By attendance at collo…
Subscriptions paid to authorised associations whose purpose is to carry out preventive work to defend forests against fire on land included in woods classified under article L. 132-1 of the Forestry C…
1. The following are exempt from value added tax: a. The supply, intra-Community acquisition and importation of investment gold, including where the investment gold is traded on gold accounts or in th…
Publications eligible under 4° of Article A. 822-28-3 are taken into account in the year of their legal deposit. For essays, books and publications of articles, the following two cumulative criteria a…
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