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Showing 1–10 of 61067 articles for “Art. L. n° 70-9 du 2 janvier 1970”
Natural or legal persons registered in the register referred to inarticle L. 141-3 may rent out furnished accommodation in built-up property, known as seasonal lets, as defined in article 1-1 of the a…
I.-This section applies to the services mentioned in 1° and 2° of the I ofarticle L. 211-1 and inarticle L. 211-4. However, it does not apply to the following operations unless they form part of a tou…
I.-This chapter applies to natural or legal persons who, in the course of their commercial, industrial, craft or liberal profession activity, prepare and sell or offer for sale: 1° Tourist packages; 2…
In the case of the preceding article, the life annuity is reducible if it exceeds what it is permitted to dispose of; it is void if it is for the benefit of a person incapable of receiving.
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
…tarctic Territories may, under the same conditions, benefit from the scheme provided for in article 217 undecies, including for the acquisition or construction of new homes meeting the criteria mentio…
…is granted by a legal person or body required to file the declaration provided for in 1 of Article 223, excluding those taxed at the corporation tax rates provided for in Article 219 bis, the contrib…
The provisions of the General Tax Code and the Book of Tax Procedures applicable to the turnover taxes provided for by this same code also apply to the taxes provided for by the Customs Code, which ar…
…services relating to directories and periodical publications other than those mentioned in article 298 septies published by public authorities and their public administrative establishments, as well…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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