Article 1499-0 A
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
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Showing 2151–2160 of 68820 articles for “Art. 151 septies and 151 septies A”
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
The gross monthly salary and the residence allowance received by the President of the Republic, the Prime Minister and the other members of the Government pursuant to I of article 14 of the amending f…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
In the event of non-compliance with articles L. 1332-1 to L. 1332-4 and articles L. 1332-6 to L. 1332-9, the administrative authority shall give formal notice to the operator or, failing this, the own…
The budget controller monitors the management of jobs and staff appropriations under the conditions set out in the Order of 7 August 2015 on the budgetary rules of the bodies.
After consultation with the authorising officer, the budget controller shall draw up a document setting out the detailed list of acts subject to approval or opinion, the amounts of the approval or opi…
For the purposes of examining the initial budget, amending budgets and the financial account, the budget controller shall receive the draft documents provided for in Article 175 of Decree no. 2012-124…
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