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Showing 1–10 of 24491 articles for “Art. 4 déc. 2019”
…ty, they shall, under the same penalty, be published under the conditions provided for in articles 647 and 657 of the general tax code. The transfer of rights resulting from the trust contract and, if…
…ersons with several installations, this limit or ceiling is determined per installation.3 (Repealed)4. The persons mentioned in 1 of I of Article 266 sexies pass on the relevant tax in the contracts c…
…with a view to implementing the reform of land registration carried out by the décret n° 55-22 du 4 janvier 1955 modifié et les textes pris pour son application.In the Department of Mayotte, the par…
…income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial expenses, allocated to their business and wh…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…
Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
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