Article 238 quater C
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
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Showing 681–690 of 56154 articles for “Art. 413-6 · C. com. Art. L 121-5 · Cass. 1re civ. 25 November 1986 · Cass. com. 21 October 2014 n° 13-22.428”
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
I. - The payment of compensation which is allocated to French natural or legal persons affected by a measure of nationalisation, expropriation or any other restrictive measure of a similar nature take…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
Management centres, the purpose of which is to provide industrialists, traders, craftsmen and farmers with assistance in management matters and to provide them with an analysis of economic, accounting…
I.-The platform operator shall mention in the declaration provided for in Article 1649 ter A information relating to sellers or service providers using its platform where they meet the following condi…
Individuals, associations and non-trading companies domiciled or established in France are required to declare, at the same time as their income tax or profit tax return, the references of the digital…
When the deliberation referred to in article R. 1111-1-B provides for the persons exercising these functions to receive compensation, this compensation shall take the form of holiday allowances, the a…
For real estate acquisitions made in administrative form by public establishments of inter-municipal cooperation, a deposit may be paid to the seller, upon expiry of the periods open for taking regist…
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