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Showing 1–10 of 4322 articles for “Art. 16 oct. 1978”
The mere non-payment of the arrears of the annuity does not authorise the person in whose favour it is constituted to demand repayment of the capital, or to re-enter the land alienated by him: he has…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
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…ted within the jurisdiction of these establishments.When the third and fourth paragraphs of article 1607 bis and the third and fourth paragraphs of article 1607 ter are applied, the proceeds of the sp…
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…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
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