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Showing 2651–2660 of 2823 articles for “Art. 23°”
I. - The companies referred to in III and taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 septdecies may…
I. - The persons referred to in 13° of Article L. 561-2 are subject to the provisions of this chapter when, in the course of their professional activity:1° They participate in the name and on behalf o…
Where the exemptions from property tax on built-up properties, provided for in Articles 1384,1384-0 A and 1384 A, 1384 C and 1384 D of the General Tax Code, result in a substantial loss of revenue for…
…evies, contributions or social security contributions with the same purpose applicable locally. " ; 23° Article R. 2143-15 is deleted; 24° In article R. 2151-13, the words: "within the meaning of Comm…
Any form of bulk sale is prohibited for the following products: 1° Heat-treated liquid dairy products, in accordance with the provisions of Chapter III of Section IX of Annex III to Regulation (EC) No…
…ed in 20°, transferred to the commune by application of article L. 318-2 of the town planning code; 23° Levies and contributions established by law on communal assets and revenues; 24° Expenses incurr…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
I.-The provisions of this chapter also apply: 1° To leases of premises or buildings housing educational establishments; 2° To leases granted to municipalities for buildings or premises assigned, eithe…
I. - For rights in the course of constitution of operations whose benefits are linked to the cessation of professional activity, the agreement provides for the transfer option mentioned in the eighth…
Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…
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