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Showing 271–280 of 66331 articles for “Art. 1844-5 and C. com. Art. L. 223-4”
…provisions of the first paragraph, companies leasing assets under the conditions provided for in 1 and 2 of Article L. 313-7 of the French Monetary and Financial Code and those operating leasing tran…
…the assets transferred are taxed according to the degree of kinship between the testator or donor and the second legatee or donee. The applicable tax regime and the taxable value of the assets trans…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
…tatutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Construction and Housing Code, for the accessibility and adaptation of housing to pe…
…the exception of permanent establishments of these taxable persons which are not located in France, and who are closely linked to each other from a financial, economic and organisational point of view…
The following are exempt from value added tax:1° Banking and financial transactions:a.The granting and negotiation of loans, the management of loans carried out by the person who granted them, securit…
…t value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three…
…assistance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la construction et de l'habitation or by means of financing pr…
…ind energy at sea mentioned in article 1519 B, for the part relating to installations located in inland waters or the territorial sea, is allocated to the bodies and according to the following percent…
Invoices and statements must contain the following informationNo formalities other than those provided for in the General Tax Code are required for invoices or statements sent as supporting documents.…
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