Article 238 octies
…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…
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Showing 11–20 of 24477 articles for “Art. 4 oct. 2018”
…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…action of this weight below this threshold;3 (Paragraph repealed with effect from 1 January 2005) ;(4) (Repealed)5.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…
…receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it may, by decree issued under the conditions laid…
…nsfer of business, demerger of a company or universal transfer of the assets mentioned in article 1844-5 of the Civil Code, the business value added contribution is also payable by the taxpayer who is…
…es, up to a percentage at least equal to that mentioned in the first paragraph of I of Article L. 214-30 of the Monetary and Financial Code. The assets of the fund, the société de libre partenariat or…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
During the period of activity in the customs administration's operational reserve, the reservist customs officer is entitled, for himself and his dependants, to sickness, maternity, invalidity and dea…
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