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Showing 2101–2110 of 64747 articles for “Art. L. 181 A”
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
The information notice on the entire contract provided for in c of IV of article 3 of Order no. 2014-696 of 26 June 2014 must contain the information referred to in articles A. 132-4 and A. 132-4-4, i…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
Nature of the assignment carried out Amount of the flat-rate indemnity per assignment (expressed in units of value) Amount natural persons Amount associations To proceed with the reminder of the oblig…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
PERSONAL PROTECTIVE EQUIPMENT SUBJECT TO THE PROVISIONS OF THE SPORTS CODE 1. Head protection items : - helmets intended for sports use with, where appropriate, their chin straps, with the exception o…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
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