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Showing 1371–1380 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”
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…
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…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
I. - Pursuant to Article 7(8) of Organic Law No 2004-192 of 27 February 2004, subject to the adaptations provided for in II, Articles D. 561-4-1 to D. 561-54 are applicable by operation of law in Fren…
I. - Pursuant to 8° of Article 6-2 of Organic Law No 99-209 of 19 March 1999, subject to the adaptations provided for in II, Articles D. 561-4-1 to D. 561-54 shall apply ipso jure in New Caledonia.II.…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
The federations mentioned in article A. 212-175-15 appoint the members of the specialised commissions for the equivalent grades and levels, whose composition is as follows: two-thirds of members repre…
I. - Filing with the agency mentioned in article L. 5311-1 of the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each…
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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