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Showing 21–30 of 9597 articles for “Art. 8 oct. 2015”
I. - When the Minister responsible for the budget 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…
…55-19 of the Construction and Housing Code is subject to a rebate of up to 30%, 40%, 50%, 60%, 70%, 80%, 90% or 100% for the duration of the lease.To benefit from this deduction, the person liable for…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
…ansfer 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 i…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
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The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…iation, the conversion of a company or body placed under the partnership regime defined in articles 8 to 8 terin an association of lawyers as referred to in article 238 bis LA subject to the same regi…
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