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Showing 1–10 of 2824 articles for “Art. 31 oct. 2012”
The trust is established by law or by contract. It must be express.If the property, rights or securities transferred to the trust patrimony depend on the community existing between the spouses or on a…
…e declaration is submitted after the deadline, the allowance applies for the period remaining after 31 December of the year in which the declaration was submitted.
…the benefits in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
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…
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…
…the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulations (EC) No 1/2005 and (EC…
…each financial year, is equal to 20% of the total amount of the following expenses incurred before 31 December 2024, for operations mentioned in II carried out in France, in another Member State of 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…
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.…
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