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Showing 71–80 of 2166 articles for “Art. 239 bis AB”
…cles L. 214-8-7 and L. 214-24-41 of the Monetary and Financial Code, constitute income from transferable capital received by the unitholders on the date of this distribution.Sums not distributed to un…
…a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits stipula…
…to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two years on 1st January of the tax year sub…
…ty tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net increase in the tax base compared with that of the previous year multiplied…
…to a reduction for the three years following the year in which the sale took place. If the person liable for the tax changes during this period, the allowance ceases to apply. II.-The rate of the allo…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
…Code, the difference is taxed as salary and wages for the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed…
…at the value for which the debt representing the obligation to repay appears on the balance sheet.1 bis. Borrowed securities may be the subject of a loan. In this case, the debt representing the secur…
I. - 1° Les dispositions du présent code, applicables aux établissements publics de coopération intercommunale soumis à l'article 1609 nonies C, apply to the Greater Paris metropolitan area.For the ap…
…scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is grant…
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