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Showing 31–40 of 1193 articles for “Art. 39 duodecies”
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
…ried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies, with the exception of those relating to property falling within the s…
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…
…eferred to in the fifth paragraph are determined and taxed under the conditions set out in articles 39 duodecies to 39 quindecies, subject to the provisions of l'article 151 septies. For the applicati…
…tion of the latter by a third party, mentioned in article L. 214-34 of the same code;f) In articles 39 duodecies to 39 quindecies and article 244 bis A of the present code, for capital gains on the di…
…ce. The taxable amount may be subject to the long-term capital gains regime provided for in Article 39 duodecies, up to the limit of the capital gain realised on the securities held for at least two y…
…in I.2. Subject to VII of article 151 septies, in the event of the sale of a fixed asset, articles 39 duodecies to 39 novodecies are applicable under the following conditions:1° The sale price of the…
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