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Showing 511–520 of 47971 articles for “Art. L 113-14 · loi n° 2019-733 du 14 juillet 2019”
The Director of the Institut National de la Consommation may set up revenue and expenditure imprest accounts under the conditions set out in the decree no. 2019-798 of 26 July 2019 relating to revenue…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
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…
I. - Taxpayers domiciled for tax purposes in France within the meaning of Article 4 B benefit from an income tax reduction in respect of expenditure they incur on conservation or restoration work on m…
Where the court is seised of an action for nullity referred to in Article L. 2262-14, it shall render its decision within six months.
The following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…
It is responsible, in accordance with the distinctions established in this title, for recording offences against criminal law, gathering evidence and seeking out the perpetrators until an investigatio…
The standing committee may not deliberate unless an absolute majority of its members in office are present or represented. The second and last paragraphs of Article L. 3121-14 shall apply to the stand…
In the event of a gift of securities as provided for in I of article 978 , the net gain corresponding to the difference between the value of the securities used to determine the tax advantage provided…
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