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Showing 11–20 of 3278 articles for “Art. 35 bis”
Subject to article 354 bis, the administration's right of recovery is exercised within a period of three years from the chargeable event. The limitation period is interrupted by the notification of a…
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…
…cribe, with a view to reselling them, to shares or units created or issued by the same companies.1° bis Persons who, on a regular basis, purchase immovable property, with a view to erecting one or mor…
A special equipment 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 t…
Where the applicant has requested to be heard pursuant to article R. 249-19 and that his request has been declared admissible, the judge shall by any means inform the person concerned and his lawyer,…
I. - As an exception to the provisions of articles 38, 238 septies B and 238 septies E, when insurance and capitalisation companies, supplementary professional retirement funds mentioned in Article L.…
…ons in financial instruments, securities loans or repurchase agreements provided for in articles 38 bis and 38 bis-0 A, or as part of the transactions provided for in article L. 330-2 of the Monetary…
…r that the sentence be displayed and disseminated under the conditions provided for in Articles 131-35 or 131-39 of the Criminal Code. However, the court may, in a specially reasoned decision, decide…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
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