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Showing 3881–3890 of 65169 articles for “Art. L 232-23 · Art. A 123-61”
I. - The free transfer tax exemptions referred to in articles 794 and 795 also apply to gifts and legacies made to legal entities or organisations of the same nature as those mentioned in the same art…
Events and claims that give rise or are likely to give rise to at least one of the guarantees provided for in the contract, or outflows, are recorded as soon as they are known, under a continuous numb…
I. - Sums paid, including salaries, in consideration for artistic services provided or used in France, by a debtor who carries on business in France to persons or companies, subject to income tax or c…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
Companies whose investments in securities subject to the capitalisation reserve do not exceed 750,000 euros at the inventory date may not apply the provisions of articles A. 343-3 and A. 343-3-1 (para…
After consultation with the authorising officer, the budget controller shall draw up a document setting out the detailed list of acts subject to approval or opinion, the amounts of the approval or opi…
After consultation with the authorising officer, the budget controller shall draw up a document setting out the detailed list of acts subject to approval or opinion, the amounts of the approval or opi…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
The time limit for lodging an appeal provided for in the first paragraph of article 568 is extended to one month if the applicant in cassation resides outside the island where the court that handed do…
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