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Showing 491–500 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
The administration may, taking into account the economic and social situation of the debtor, his good faith and the circumstances that led to the late payment, grant total or partial remission of the…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
The exemption provided for in 4°, 5° and 6° of 2 of article 793 is capped at €46,000 per share received by each of the donees, heirs or legatees. For the purposes of assessing this €46,000 limit, acco…
…s contract agents. The décret n° 86-83 du 17 janvier 1986 relatif aux dispositions générales applicables aux agents non titulaires de l'Etat shall apply to them. Their contract includes a three-month…
I. - In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out…
Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservati…
…dies or archaeological operations that constitute an element of the cost price of a fixed asset may be deducted from the results of the financial year in which they are incurred, if they are carried o…
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
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