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Showing 461–470 of 798 articles for “Art. 1407 ter”
…l authority shall offer all members of staff, on their appointment and as often as necessary thereafter, an interview devoted to the prevention of situations of conflict of interest. If the employee i…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
…tels, cafés and restaurants sector, excluding non-tourist collective accommodation and collective catering activities. The allocation to this provision is subject to the existence, at the end of the f…
…es issued by, local authorities or public establishments of Member States of the European Union; 1° ter Claims on, or debt securities issued by, sole proprietorships with an SIREN number or legal enti…
…te, these amounts are set at €18,752 and €3,174 respectively.II. - The provisions of article 1391 B ter are applicable to taxpayers whose income for the year preceding the year in respect of which the…
1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…
1. Notwithstanding the provisions of
…able consideration of corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject…
…of any costs incurred by the administration to ensure the custody and preservation of the goods. 1 ter. By way of derogation from 1a, no release is proposed when the fraud goods or goods used to conc…
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