French General Tax CodeIn force
3: Demergers and partial contributions of assets
Article 817
…partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
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Showing 1281–1290 of 2927 articles for “Art. 21 déc. 1993”
…partial contributions of assets.II. - (Repealed for transactions carried out on or after 15 October 1993).
Article 199 decies F of the French General Tax Code sets out the rules applicable to tax reductions for work carried out on certain accommodation forming part of a classified tourist residence or a cl…
…e for the budget may order the reinstatement of sums deducted pursuant to articles 163 duovicies et 217 decies to the overall net income or taxable income for the year or financial year during which t…
…either the criterion of management by a single natural or legal person provided for in article D. 321-1, or the requirement that at least 70% of the furnished accommodation must be let, as stipulated…
…e popular savings plan entitles the holder to tax benefits and, for plans opened after 22 September 1993, to a savings bonus. The operation of people's savings plans is subject to documentary and on-s…
…urchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicles or equipment used exclusi…
The rules relating to the granting of tax approvals for investments in the French overseas departments, Saint-Barthélemy, Saint-Martin, Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, the W…
…ed accommodation, referred to in article 199 decies F of the General Tax Code, cited in article L. 421-3-1, are set out in article 46 AGG of Annex III to this code.
…for fisheries are allowed as deductions under the conditions defined in articles 163 duovicies and 217 decies.
Subject to the provisions of article 6-1 of decree no. 93-977 of 31 July 1993 relating to seizures and assignments notified to public accountants and postal cheque centres or the Caisse Nationale d'Ép…
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