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Showing 131–140 of 60152 articles for “Art. 795 & 795-0 A”
I. - A company which has transferred or transfers outside France, directly or indirectly, by itself or through a third party, elements of its assets to a person, to a body, in a trust or in a comparab…
1. Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis, exempt from…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
For the application of the second paragraph of I of article L. 2213-4-1, land transport is considered to be the cause of a preponderant proportion of limit value exceedances: 1° Either when land trans…
I.-For the application of the second paragraph of I of article L. 2213-4-1, administrative air quality monitoring zones defined pursuant to article R. 221-3 of the Environment Code, in which one of th…
The departmental council may, by deliberation, exempt from land registration tax or registration fees the acquisition of housing previously acquired from low-income housing organisations under the con…
I.-The study justifying the creation of a restricted traffic zone as mentioned in III of article L. 2213-4-1 includes a non-technical summary, a description of the initial state of air quality in the…
I. - Within the meaning of the third paragraph of I of article L. 2213-4-1, an agglomeration is an urban unit as defined by the Institut national de la statistique et des études économiques. II. - The…
…nvestment of the portion of sums received from the issue of securities covered by the provisions of Article L. 228-97 of the French Commercial Code transferred outside France to a person or entity, di…
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