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Showing 31–40 of 11078 articles for “Art. C. constit. 9 December 2022”
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
…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 for the regime provide…
…y the amount of the taxable amount retained in that State (1).(1) Provisions in force on 1 January 1993, art. 121 of the law.
…ty with an approved intermediary chosen from a list set by decree. (1) Decree no. 82-401 of 13 May 1982 (JO of 14).
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
For each supply of second-hand goods, works of art, collectors' items or antiques, reselling taxable persons may apply the value added tax rules applicable to other taxable persons.
…do not apply to donations taken into account to determine the tax advantage provided for in article 978.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
…llocated to the operation of the business for a period of four years from the date of the transfer. c.One of the heirs, donees or legatees mentioned in b actually continues to run the business for thr…
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge:1° Reductions in the capital of companies against cancellation or reduction in the nominal value or…
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