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Showing 1671–1680 of 2202 articles for “Art. 1er déc. 2016”
Taxpayers shall receive, no later than 1st March of the year in which the tax relating to the previous year's income is settled, an advance payment on the amount of the tax benefits provided for in ar…
I. - From 1 January 2018 , the resources of the solidarity fund for the communes of the Ile-de-France region are set at 350 million euros.II. - The solidarity fund for the communes of the Ile-de-Franc…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
I.- Information is provided by self-employed healthcare professionals and health centres:1° By display in the places where patients are received ;2° By prior quotation above a certain amount.In the ca…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
I. - This article applies to the contracts mentioned in 1° of article L. 143-1, whether or not they have been taken out under the authorisation provided for in the same article and in article L. 382-1…
Where the agreement provides for the possibility of a reduction in the value of the annuity unit, this reduction may only occur where the ratio between, on the one hand, the sum of the special technic…
Any transfer of a right to a lease or of the benefit of a promise to lease relating to all or part of an immovable property, regardless of the form given to it by the parties, whether it is described…
I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…
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