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Showing 7521–7530 of 60168 articles for “Art. 238-0 A”
Subject to the adaptations provided for in the chapters below, the following provisions of this code are applicable in New Caledonia: 1° Book I, with the exception of articles L. 123-1-1, L. 123-29 to…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
I. - In the event of safeguarding or judicial recovery or liquidation, the costs of proceedings and tax penalties incurred in respect of direct taxes and assimilated taxes, turnover taxes and assimila…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
I. - The second group comprises the following three categories of cinemas:1° Category C: cinemas located in urban units with a population of 100,000 or more;2° Category D: cinemas located in urban uni…
I.-The regions may, with the approval of their public accountant and by written agreement, entrust the granting of aid provided for in Article L. 1511-2 as well as the collection of revenue or payment…
A département may only grant a loan guarantee or its surety to a private-law person mentioned in the penultimate paragraph of this article or in 1° of I of article L. 3231-4-1 or carrying out an opera…
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