Article 41
…d. In the event of a contribution to a company under the conditions set out in I and II of article 151 octies, the deferral of taxation is maintained if the beneficiary or beneficiaries having made t…
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Showing 21–30 of 302 articles for “Art. 151 octies”
…d. In the event of a contribution to a company under the conditions set out in I and II of article 151 octies, the deferral of taxation is maintained if the beneficiary or beneficiaries having made t…
…considered as assets allocated to the exercise of the profession within the meaning of I of article 151 nonies.When the conditions set out in 1 to 3 of II are met, the capital gains realised on the tr…
…the contribution of a sole proprietorship to a company under the conditions provided for in Article 151 octies if the company benefiting from the transfer undertakes in the transfer deed to reintegrat…
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…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
During the period of activity in the customs administration's operational reserve, the reservist customs officer is entitled, for himself and his dependants, to sickness, maternity, invalidity and dea…
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…
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…
…d of the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulations (EC) No 1/2005 and…
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