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Showing 221–230 of 64414 articles for “Art. 2 and 202 ter”
…France within the meaning of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fr…
Spouses and partners bound by a civil solidarity pact defined by Article 515-1 of the Civil Code are jointly and severally liable for payment of the tax on real estate wealth.
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
…informed, as part of the fight against undeclared lucrative activities that undermine public order and public security and under the conditions set out in articles L. 82 C, L. 101 or L. 135 L of the…
…or others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y may only be exercised by com…
…benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y declare to the tax authoriti…
In addition to the activities referred to in article L. 6323-4, birth centres may:1° Carry out public health, prevention and therapeutic education initiatives, in particular with a view to promoting a…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
…particular in the event of a reassessment of the risk level of the pregnancy with regard to the criteria mentioned in article R. 6323-27 ; 2° The conditions for transferring women and their newborns…
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