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Showing 871–880 of 45101 articles for “Art. 151 septies B · CSS Art. L 131-6”
The public accountant charges the partial payment of a debt governed by this code in accordance with the provisions of article L. 257 C of the tax procedures book.
Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The tax rules concerning gratuitous transfers to local authorities or public inter-municipal cooperation establishments with their own tax status of property allocated to student accommodation are def…
I. The benefit corresponding to the difference between the actual value of the share on the date of exercise of an option granted under the conditions provided for in Articles L. 225-177 to L. 225-186…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultur…
The chairman of the conciliation commission provided for in Article 1653 A may call upon, at the taxpayer's request and expense, any person whose expertise is likely to enlighten the commission. The c…
For properties leased for a period of more than twelve years under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, the basis of assessment for the land registr…
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