Article 137 ter
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
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Showing 51–60 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
I. - Income relating to the assets mentioned in b of 1° of II of article L. 214-81 of the Monetary and Financial Code received by a real estate investment fund referred to in article 239 nonies of thi…
…profits made during the financial years 1951 to 1969, with a view to acquiring equipment, furniture and other assets necessary for the operation of the newspaper, or to cover expenditure likely to be…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
…c heritage, the defence of the natural environment or the dissemination of French culture, language and scientific knowledge, in particular when these payments are made to the benefit of a university…
…its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments an…
With regard to the guarantee and recovery of debts governed by this code, the customs accounting officer may delegate his signature to agents under his authority, with at least the grade of controller…
1. Interest on savings bonds issued by industrial and commercial companies and, whatever their purpose, by the legal entities referred to in Article 108 give rise, at the time of their payment and eve…
…of the tax domicile outside France, determined in accordance with the rules set out in Article 758 and the last paragraph of I of Article 973, and their acquisition price by the taxpayer or, in the c…
1 The withholding tax provided for in 1 of article 119 bis and the levy provided for in I of article 125 A interest, arrears and all other proceeds from bonds, public bills and other negotiable debt s…
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