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Showing 91–100 of 1802 articles for “Art. 1er oct. 1997”
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…
…hts in question are held by a company carrying on an agricultural activity created before 1 January 1997 or a joint farming group mentioned in Article 71 who are subject to income tax under the regime…
…ceased persons, provided for by the article 1 of the aforementioned decree no. 97-109 of 6 February 1997. At the request or by order of the competent magistrate, they are made available to the judicia…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
…1989 and eight years for bonds or contracts taken out from 1 January 1990, acquired on 31 December 1997 or recorded on this same date for unit-linked bonds or contracts referred to in the second para…
I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 and not exe…
…ssued by the Minister of the Interior before the entry into force of decree no. 97-24 of 13 January 1997 on the basis of the provisions of article 23 of order no. 45-2658 of 2 November 1945, now codif…
The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…
…ity may entrust responsibility for creating or managing it to an association governed by the loi du 1er juillet 1901 relative au contrat d'association or to any other person; it may also grant aid, su…
…ral or legal persons approved in accordance with the aforementioned Decree No. 97-109 of 6 February 1997 who have carried out the analyses, and staff acting under their responsibility may carry out, b…
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