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Showing 61–70 of 1220 articles for “Art. 1729 & 1840 G ter”
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
1. (Repealed) 2. (Transferred to article 1788 quinquies). 3. (Repealed) 4. (Not applicable).
1. Notwithstanding the provisions of Article 1692, a person liable for value added tax may choose to pay the value added tax and the taxes, contributions and fees declared on the schedule to the decla…
I.-Any taxable person may take advantage of the special declaration and payment arrangements set out in this article if: 1° Who has established his place of business in France or has a permanent estab…
Free transfer duties are waived on immovable property and immovable property rights located in Mayotte, on the first transfer subsequent to the reconstitution of the property titles relating thereto,…
…Insurance and reinsurance companies are authorised to set aside, free of tax, a provision relating to their credit insurance operations other than those carried out for export on behalf of the Stat…
The allocations to the capitalisation reserve recognised as expenses for accounting purposes and their reversals which the persons mentioned in 1° to 6° and 9° to 11° of B of I of Article L. 612-2 of…
…e L. 942-1 of the Social Security Code may set up a tax-free provision to deal with the overall management loss relating to all life, nuptial, natal and capitalisation insurance policies. II. - For ea…
The deposit guarantee and resolution fund mentioned in article L. 312-4 of the Monetary and Financial Code is authorised to set aside, free of tax, a provision for intervention risk as defined in arti…
I. - Insurance and reinsurance undertakings, supplementary occupational pension funds mentioned in Article L. 381-1 of the Insurance Code, the supplementary professional retirement mutuals or unions r…
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