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Showing 41–50 of 5730 articles for “Art. 18-0 bis F”
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions defined in article 1639 A bis, partially or total…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…
The provisions of article 150-0 A are not applicable in the context of the transactions provided for in 1° of Article 5 of Law no. 86-793 of 2 July 1986 and Title IV of the loi n° 86-1067 du 30 septem…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
I. - An advisory committee on tax credits for research expenditure is hereby established.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President…
I.-Real estate properties located in a dynamic urban area defined in II of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an e…
Each member of the co-ownerships of racehorses or stallions mentioned in Article 8 quinquies depreciates the cost price of its share of ownership in accordance with the procedures laid down in respect…
L'à-valoir mentionné à l'article L. 731-22-1 of the French Rural and Maritime Fishing Code is deductible from the profit or loss for the financial year in which it is paid. However, when the taxable i…
A person in respect of whom there are plausible grounds for suspecting that he has committed or attempted to commit an offence and who is not placed in customs detention may only be heard on these fac…
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