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Showing 21–30 of 4860 articles for “Art. 14 Oct. 2020”
…t receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it may, by decree issued under the conditions laid…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
…the rental values of industrial fixed assets assessed under the conditions provided for in articles 1499 and 1501 represent more than 20% of the rental value of fixed assets subject to business proper…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
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The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies resulting from the exchange of rights and shares carried out at the time of the contribution of such rights or shares…
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