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Showing 21–30 of 70072 articles for “Art. D 141-3 à D 141-5 · Loi 2014-856 du 31 juillet 2014 · Décret 2016-2 du 4 janvier 2016”
The powers conferred on the investigating judge by Articles 139 and 140shall, in any event, fall within the jurisdiction of the competent court according to the distinctions of Article 148-1.
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
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…
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…
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…
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…
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.
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…
Supplies and intermediation services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrati…
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