Article 199 novovicies
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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Showing 1–10 of 27387 articles for “Art. Aut. conc. n° 14-DCC-167 du 13 Nov 2014”
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, without exceeding fifteen years. However, when the property…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
…ds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gros…
…rounded off to the nearest euro; any fraction of a euro equal to 0.50 is counted as 1. > They are deducted from the total amount of the planning permission. They are deducted from the final amount of…
…political life, it may deprive it, for a maximum period of three years, of the benefit of the tax reduction provided for in 3 of article 200 of the present code for donations and contributions made to…
…mpanies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties a…
…e applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
…the start of activity in the employment area. Taxpayers who set up a business on or after 1 January 2014 benefit from the exemption referred to in the first sentence in respect of profits from busines…
…on of new homes meeting the criteria mentioned in b and c of 1 of I of Article 244 quater X. The turnover threshold provided for in the first sentence of the first paragraph of I of the same article d…
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