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Showing 21–30 of 2824 articles for “Art. 796-0 bis & 796-0 ter”
…ing of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital o…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
…ssions to the judicial authority. Where provision is made for such transmissions to be made by registered letter, the technical procedures used must enable the date of dispatch to be established with…
Professional secrecy may not be invoked against customs officials acting within the scope of the powers conferred on them by this Title and by Title II.
The fines, penalties and forfeitures in value provided for by the codes, laws and regulations that the customs administration is responsible for enforcing when they are handed down by a court are reco…
…nditions laid down by that Protocol and the agreements relating to its implementation or by headquarters agreements, insofar as this exemption does not give rise to distortions of competition; 3° The…
I. - In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General…
…following year if it is issued before 1st October of the year. When the demerger order is issued after 30 September but no later than 15 April of the following year, the decisions relating to the rat…
The stamp duty provided for in
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