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Showing 6141–6150 of 45698 articles for “Art. Décret 81-255 du 3-3-1981”
The warehousing of agricultural production by a farmer subject to an actual taxation system with a third party and then, where applicable, its repossession does not result in the recognition of a prof…
The depreciation of buildings and improvements erected on third-party land must be spread over the normal period of use of each item. This provision is not applicable in the case of a construction lea…
…es place. In the case of an exchange of land for company shares, the capital gain realised, after deduction of any balancing payment, on the sale of the shares is included in the profit for the financ…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…2.8%.It refers to the excess of these capital gains over capital losses of the same nature recorded during the same financial year.However, this net amount is not taxable when it is used to offset the…
…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…
…ancing of powers transferred on an experimental basis or implemented by delegation. This total is reduced by the amount of financial transfers between communes and public establishments of inter-munic…
The representative of the State may request that an appeal against the decision referred to in article LO 1113-2 be suspended; the decision shall then cease to have effect until the administrative cou…
The mobility organising authorities pursuant to I of article L. 1231-1 of the Transport Code, the municipalities continuing to organise mobility services pursuant to II of the same article L. 1231-1 a…
…ting costs of the National Standards Assessment Board and the cost of the work required by it, is deducted from the resources earmarked for the overall operating allocation provided for in the Finance…
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