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Showing 7611–7620 of 60166 articles for “Art. 200-0 A”
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
The cases in which, pursuant to article L. 3334-14, the rights built up under the collective retirement savings plan for the benefit of employees may, at their request, exceptionally be liquidated bef…
I. - In accordance with the conditions laid down by order of the Minister for the Economy, credit institutions and finance companies shall publish in the notes to their annual financial statements inf…
The committee of a syndicat de communes may decide, under the conditions provided for in article L. 5212-20 du code général des collectivités territoriales, to levy the taxes mentioned in 1° to 4° of…
The sharing undertaking defined in article L. 23-11-1 is set out in an agreement between any holder of securities and the company concerned, which undertakes to transfer the amount resulting from the…
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…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
Excluded from the scope of the provisions of this chapter are: 1° Credit transactions intended to enable the acquisition or maintenance of rights of ownership or enjoyment of land or an existing build…
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
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