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Showing 1–10 of 660 articles for “Art. 80 duodecies”
…ermination of their duties, to the corporate officers, directors and persons referred to in article 80 ter also constitutes taxable remuneration. However, in the event of forced termination of functio…
…286. This period runs from the date of delivery or receipt of the report referred to in article L. 80 O of the Book of Tax Procedures, the proposal referred to in the first paragraph of article L. 57…
1. Notwithstanding the provisions of article 38, capital gains from the disposal of fixed assets are subject to separate regimes depending on whether they are realised in the short or long term.2. The…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
Officials of the Directorate-General for Customs and Indirect Taxation, officials of the Directorate-General for Public Finance and officials of the Competition, Consumer Affairs and Fraud Control Dep…
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
Profits invested in Saint-Pierre-et-Miquelon, New Caledonia, French Polynesia, Saint-Martin, Saint-Barthélemy, the Wallis and Futuna Islands and the French Southern and Antarctic Territories may, unde…
I. - Where the tenancy is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Articl…
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
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