Article 1135 bis
…opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immovable property rights located in Corsica are exempt fro…
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Showing 161–170 of 34257 articles for “Art. 3 bis”
…opened between the date of publication of loi n° 2002-92 du 22 janvier 2002 relative à la Corse and 31 December 2012, immovable property and immovable property rights located in Corsica are exempt fro…
I. - The loans referred to in 3a of article L. 511-6 may be granted when the lending company or a member of its group, on the one hand, and the borrowing company or a member of its group, on the other…
I.- By way of derogation from the provisions of the first paragraph of article R. 5132-74, the following shall take the place of authorisation, for professional use only :1° Registration with the Orde…
The tax reduction provided for in Article 238 bis is deducted from the income tax due for the year in which the expenditure was incurred. Any excess is used for the payment of income tax due in respec…
…acquisitions made by them becomes chargeable under the conditions set out in d of 2 of Article 269 ;3° They may immediately deduct the tax on non-capital goods and services from the tax due for the qu…
…s during which works of a pornographic nature or inciting to violence are shown is governed by a of 3° of article 279 bis of the General Tax Code. The same provisions govern the application of the red…
The article R. 93 applies in New Caledonia, French Polynesia and the Wallis and Futuna Islands subject to the following adaptations:1° For its application in the Wallis and Futuna Islands, 1° of I is…
…rmined in accordance with the rules set out in Article 758 and the last paragraph of I of Article 973, and their acquisition price by the taxpayer or, in the case of an acquisition free of charge, the…
…uipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of the Corsican…
…ation body with its own tax system decides otherwise under the conditions set out in I of article 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-11…
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