Article 39 C
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
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Showing 1061–1070 of 4377 articles for “Art. 1649 quater B quater”
I. The depreciation of assets leased or made available in any other form is spread over the normal period of use in accordance with the procedures laid down by decree in the Conseil d'Etat. By way of…
Each member of the ship co-ownerships mentioned in article 8 quater depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect of ships; for the purpos…
I.-The persons mentioned in 1° quater of Article L. 561-2 shall appoint a permanent representative when one of the following conditions is met: 1° They have recourse on national territory to a number…
…ode, with the exception of those provided for in Article 64, documents, records or information used by customs officers and duly brought to their attention under the conditions provided for in Article…
…L. 561-2 may entrust an external service provider with the performance, in their name and on their behalf, of all or part of the activities relating to the obligations incumbent upon them under this…
The taxable profit of farmers placed under the simplified tax regime based on actual profit is determined in accordance with the provisions of articles 72 to 73 E subject to the following simplificati…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
The provisions of article 39 quinquies C are applicable to study and research organisations.
Declarations of verbal transfers of immovable property, businesses or clienteles, as well as declarations of verbal transfers of a right to a lease or the benefit of a promise to lease relating to all…
…e signature other than those referred to in Article 652 and deeds executed in foreign countries may be registered in all tax departments without distinction.
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