Article 238 nonies
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
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Showing 5081–5090 of 60166 articles for “Art. 200-0 A”
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
Deeds containing either the declaration by the donee or his representatives, or the judicial recognition of a manual gift, are subject to transfer duties for no consideration. These duties are calcula…
With the exception of deeds in criminal matters and deeds from lawyer to lawyer, bailiffs are required to draw up their deeds and minutes in two originals; one, exempt from all tax formalities, is giv…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
The tax for which the taxpayer is liable in France on income other than salaries and wages exempt under the provisions of I and II of Article 81 A and article 81 Dand other than income subject to the…
1. The basis of assessment for the advance payment provided for in 2° of 2 of Article 204 A due in respect of the income mentioned in article 204 C is made up of the amount of profits or income taxed…
I.-By providing access to objects protected by a related right uploaded by its users, the provider of an online content sharing service performs an act of exploitation that falls within the scope of t…
The purpose of a SICAV may be to manage a portfolio of financial securities issued by the company or by any company affiliated to it under the conditions set out in articles L. 3344-1 and L. 3344-2 of…
The Director of the Office attends Committee meetings in an advisory capacity. He keeps the minutes of the meeting and submits them to the Chairman.
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