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Showing 131–140 of 4251 articles for “Art. 20 Mar 2019”
…ct of the forestry operations mentioned in II of this article that they carry out until 31 December 2027. II.-The tax credit applies to II.-The tax credit applies to: 1° To the purchase price of land…
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
…tax credit applies:a. (Repealed)b. To the expenditure referred to in this b, paid between 1 January 2005 and 31 December 2020, in respect of:1° (Repealed)2° the acquisition and installation of thermal…
…ple subject to joint taxation when one of their members is disabled.V. - The tax credit is equal to 20% of the amount of interest mentioned in III, up to the limit mentioned in IV.This rate is increas…
…Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 A…
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
In addition to their role as sworn goods brokers, brokers may carry out their usual activities, such as commission, brokerage, commercial agency and consignment of goods, either on a personal basis or…
When the sale price is finally fixed, the purchaser, in the absence of an agreement between the creditors for the amicable distribution of its price, is obliged, on the summons of any creditor, and wi…
Where the rebuilt building, under the conditions provided for in Article L. 145-17, has a larger surface area than the original building, the right of priority is limited to premises with a surface ar…
A legal entity may be appointed as a director. When appointed, it is required to designate a permanent representative who is subject to the same conditions and obligations and incurs the same civil an…
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