Article 1496 bis
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
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Showing 951–960 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”
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
All deeds drawn up under the provisions of the chapitre unique du titre II du livre IV de la deuxième partie du code général des collectivités territoriales relatif au régime de certains biens immobil…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
When securities, mentioned in Articles 5 and 6 of Law no. 86-912 of 6 August 1986 or the profit participation certificates referred to in amended Article 1 of the same law, appear on the balance sheet…
I - Undeveloped properties and rights relating to these properties are exempt from death duties under the following conditions:1° The properties in question are undivided within a cadastral parcel;2°…
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
I. When the average income of a farmer, for all of his farms, exceeds €91,900, excluding tax, over three consecutive years, the person concerned is compulsorily taxed according to a real system of tax…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
For the application of articles 69, 69 C, 69 D , and 72, account shall be taken of revenue generated by companies and groupings not subject to corporation tax of which the taxpayer is a member, in pro…
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