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Showing 1–10 of 24445 articles for “Art. 4 oct. 2011”
A trust is a transaction by which one or more settlors transfer property, rights or security interests, or a bundle of property, rights or security interests, present or future, to one or more trustee…
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…
…ivities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of 4 February 1995 on regional planning and development are exempt from incom…
…ition of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in applica…
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…
…nd services; 2° Alcoholic beverages are understood to be within the meaning of 2° of Article L. 111-4 of the same code; > Energy products, coal, oil and gas are considered to be alcoholic beverages. 3…
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…
…they have built or had built and which do not qualify as fixed assets within the meaning of Article 40, may nevertheless benefit from the provisions of that Article where they relate to buildings used…
…action of this weight below this threshold;3 (Paragraph repealed with effect from 1 January 2005) ;(4) (Repealed)5. The weight of washing preparations, including auxiliary washing preparations, or fab…
…e compensatory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual consen…
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