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Showing 21–30 of 61067 articles for “Art. L. n° 70-9 du 2 janvier 1970”
…directly accessible, via a secure electronic communications system: 1° To the judicial authorities; 2° To criminal investigation officers, in the context of proceedings concerning one of the offences…
If the requirements of information relating to a crime or one of the offences falling within the scope of Articles 706-73 and 706-73-1 so require, the investigating judge may authorise by reasoned ord…
If a person liable for value added tax fails to prove, by producing the attestation or certificate provided for in 3° bis of I of Article 286, that the cash register software or systems that it holds…
…ts are subject to separate regimes depending on whether they are realised in the short or long term.2. The short-term capital gains regime applies:a. To capital gains from the disposal of items acquir…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
…percentage corresponding to the share of turnover of this grouping or the lead company in this cartel.
…mount of sums actually paid for cash subscriptions to the capital of companies mentioned in article 238 bis HO made before 1 January 2009 is deductible from overall net income; this deduction may not…
…owing provisions.Do not constitute taxable remuneration:1° The compensation referred to in articles L. 1235-1, L. 1235-2, L. 1235-3, L. 1235-3-1, L. 1235-11 to L. 1235-13, 7° of Article L. 1237-18-2 a…
…g from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
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