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Showing 4071–4080 of 33465 articles for “Art. 504 al. 3”
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…% for general publications and 65% for daily newspapers of the profit for the 1980 financial year,- 30% for general publications and 60% for daily newspapers of the profit for the 1981 to 1996 financi…
…ssement rural and sociétés whose principal activity is agricultural, within the meaning of article 63 of this Code, which are liable for corporation tax may, on option, be the subject of a deferral of…
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…
I. - (1) Subject to the provisions of Articles 41,151 octies and 210 A to 210 C, the net amount of long-term capital gains is taxed separately at a rate of 12.8%.It refers to the excess of these capit…
…I.-I applies to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of 28 September 2020…
…reter, as well as the day and the language used, shall be indicated in writing to the foreign national.
European Union citizens who have ceased their professional activity in France and their family members may acquire the right of permanent residence under conditions that derogate from the five-year pe…
In order to better guarantee the protection of children and to combat the illegal entry and residence of foreign nationals in France, the fingerprints and a photograph of foreign nationals declaring t…
Foreign nationals mentioned in article L. 233-2.
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