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Showing 241–250 of 61455 articles for “Art. 810 · C. com. Art. L 144-1 s.”
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
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