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Showing 131–140 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
1. Sole traders and companies referred to in Article 239 quater A subject to the regime defined in article 302 septies A bis may keep super-simplified accounts. These accounts only record details of r…
When their author has acquired, pursuant to the loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des rapatriés d'outre-mer dépossédés de leurs biens et de la loi n° 87-549 du 16 juillet 1987 m…
The coefficients used to calculate the declining balance depreciation are increased to 2, 2, 5 and 3 respectively depending on whether the normal useful life of the equipment is three or four years, f…
The following are not subject to income tax:1° Sums received in connection with the award of the Nobel Prize by the winners of this prize;2° Sums received in connection with the award of international…
Manual gifts mentioned in the second paragraph of Article 757 must be declared or registered by the donee or his representatives within one month of the date on which the donee disclosed the gift to t…
Subject to the provisions of article 1020, transfers made to a professional economic development committee governed by the loi n° 78-654 du 22 juin 1978, of assets of any kind belonging to an organisa…
1. Heirs or legatees are entitled, within the period set out in Article R. 196-1 of the Book of Tax Procedures, to claim, subject to the justifications prescribed in Article 770, the deduction of debt…
I. - When a person not established in the European Union is liable for value added tax or is required to fulfil reporting obligations, it is required to have a taxable representative established in Fr…
In the cases defined in 1° and 3° of Article 750 ter, the amount of tax on free transfers paid, where applicable, outside France may be offset against the tax payable in France. This deduction is limi…
Gifts and bequests made to wards of the State, the Nation or the Republic and to the children referred to in 3° of article L. 222-5 of the Code de l'Action Sociale et des Familles (Social Action and F…
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