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Showing 21–30 of 1193 articles for “Art. 39 duodecies”
…are treated as fixed assets, depreciable or non-depreciable under the conditions set out in Article 39 duodecies A. For the application of c of 2° of I, in the event of a subsequent transfer of the ri…
…of the default and their cost price for tax purposes in its records.For the application of Article 39 duodecies, the securities transferred are deemed to have been held until the date they were put u…
…are treated as fixed assets, depreciable or non-depreciable under the conditions set out in Article 39 duodecies A. For the application of c of 3° of I, in the event of a subsequent transfer of the ri…
…erce and Industry and the specific indemnities for contractual termination paid pursuant to Article 39 bis of the Statute of the Administrative Staff of the Chambers of Trades and Crafts and its Appen…
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…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
Officials of the Directorate-General for Customs and Indirect Taxation, officials of the Directorate-General for Public Finance and officials of the Competition, Consumer Affairs and Fraud Control Dep…
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, unde…
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