Article 54 ter
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
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Showing 261–270 of 69883 articles for “Art. I-1°-a ter”
With a view to applying the provisions of the articles 39 bis to 39 bis B, the companies concerned are required to attach to each return they submit for income tax purposes a statement showing separat…
…202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially require to be subject to this regime or if they change their corporate purpo…
…able and immovable property situated in France or outside France, and in particular public funds, interest shares, property or rights making up a trust defined in article 792-0 bis and income capitali…
The contribution levied for each declaration either of cession of anteriority, or of subrogation, or of subrogation and change of domicile by the same deed shall be liquidated at the single rate of 0.…
Freehold inter vivos gifts of new residential property for which planning permission has been obtained between 1 September 2014 and 31 December 2016, evidenced by a notarised deed signed no later than…
…ing of Article 4 B may benefit from a reduction in their income tax equal to 25% of the amount of interest on loans taken out to acquire, as part of a takeover transaction, a fraction of the capital o…
…is duties on a full-time basis, or of an apprenticeship contract in force on the day of the sale, entered into with the business whose business or customer base is being sold or with the company whose…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…
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