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Showing 1–10 of 2612 articles for “Art. 30 oct. 1979”
The settlor cannot release himself from the payment of the annuity, by offering to repay the capital, and by renouncing the recovery of the arrears paid; he is bound to serve the annuity during the wh…
…Articles L. 255-2 to L. 255-19 of the Construction and Housing Code is subject to a rebate of up to 30%, 40%, 50%, 60%, 70%, 80%, 90% or 100% for the duration of the lease.To benefit from this deducti…
…greement approved by the judge or by the divorce decree, and within the limit of a ceiling equal to 30,500 € assessed in relation to the period mentioned in the first paragraph.Where the compensatory…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
…up to a percentage at least equal to that mentioned in the first paragraph of I of Article L. 214-30 of the Monetary and Financial Code. The assets of the fund, the société de libre partenariat or t…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
Construction premiums allocated pursuant to article R. 311-1 of the Code de la construction et de l'habitation are not included in the results of the financial year in progress on the date of their pa…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
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