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Showing 3121–3130 of 40295 articles for “Art. L 131-39 9°”
A Government Commissioner, appointed by order of the Minister for Industry, is assigned to the establishment. He may at any time ask to be provided with any documents, papers or records and carry out…
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
…property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers or developer-builders.…
For the application of article 965 and under the same conditions, shares in property investment companies mentioned in I of article 208 C when the taxpayer holds, directly and, where applicable, indir…
The request for reimbursement relating to an unused dematerialised stamp must be submitted no later than six months after the expiry of the validity period provided for in Article 900.
Cheque forms that do not meet the characteristics of being blocked in advance and non-transferable by endorsement mentioned in Article 85 of Act no. 78-1239 of 29 December 1978 are subject to a stamp…
Without prejudice to article 893, the procedures for issuing the dematerialised stamp and its fee are specified by order of the minister responsible for the budget.
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
The assets mentioned in article 965 acquired jointly under the conditions set out in article 754 A are included in the estate of each of the contracting parties in proportion to the sums invested by e…
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
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