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Showing 81–90 of 68820 articles for “Art. 151 septies and 151 septies A”
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
The costing committee responsible for proposing the amount of aid is made up of one of the co-chairmen of each commission. For each project, the co-chair of the relevant committee has the casting vote…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
Requests submitted to registrars may relate to: 1° Individual files or a group of files; in the second case, they correspond to the search criteria defined by the order provided for in Article R. 123-…
I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…
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