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Showing 1–10 of 61284 articles for “Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20”
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
A trust contract is void if it proceeds from a liberal intention for the benefit of the beneficiary. This nullity is of public order.
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
I. - Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 ma…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
When a contravention has been established by a report drawn up using a secure electronic device in accordance with articles R. 49-1, D. 589-2 and A. 37-19, the fixed fine notice may indicate that the…
Each test is marked from 0 to 20. Each mark is affected by the coefficient provided for the corresponding test.Fitness is awarded by the jury on the basis of the average of the marks obtained by the c…
The discounts provided for in the last paragraph of article L. 444-2 are granted by lawyers on the proportional emoluments set out in this section within the limit of a maximum discount rate of 20% ap…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
The national professional bodies listed in Article R. 444-17, with the exception of the Conseil national des barreaux, shall transmit by 30 June each year at the latest, either by secure electronic co…
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