Article 157
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
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Showing 831–840 of 2164 articles for “Art. 239 bis AA”
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
…ormer owner of the business or craft business. 4. The leasing of shares provided for in articles L. 239-1 to L. 239-5 of the French Commercial Code, accompanied by a unilateral undertaking to sell at…
…lusively to property located in Corsica, as well as the operation of games of chance and gambling;a bis. the management and letting of furnished tourist accommodation located in Corsica; However, this…
The production association contracts provided for inarticle 238 bis HG of the General Tax Code are filed with the public film and audiovisual register within fifteen days of their signature by the com…
…stablishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article 171 bis of app…
…tions, net gains or income mentioned in the last paragraph of article 80, to I and II of Article 80 bis, in the I of Article 80 quaterdecies and Articles 80 quindecies, to 2° of b quinquies of 5 of Ar…
…tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to article 298 octies;b) At the standard rate of 8.50% in other cases;2° (Rep…
…c hot water production equipment using a renewable energy source;g) Work to insulate low floors ;1° bis Either work to improve the energy performance of the dwelling that has given entitlement to aid…
…of:1° The tax for which the operator is jointly and severally liable pursuant to IV of Articles 283 bis ou 293 A ter. The formal notice provided for in IV of the same articles 283 bis or 293 A ter men…
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