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Showing 1–10 of 45497 articles for “Art. Loi 2019-222 du 23-3-2019”
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
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.
…ided for in Article 234 nonies is based on the net revenue defined in Article 29 which was received during the financial year or the tax period defined in the second paragraph of Article 37.II. - The…
…222-20, the direct allocation is paid…
…plicable, these capital gains are increased by the amount of depreciation expressly excluded from deductible expenses as well as that which has been deferred in disregard of the provisions of Article…
…222-7 and 222-8 and for which distribu…
…Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in articles 39 duodecies et seq. It is considered as a short-term capital gain up to the fraction of the rental pay…
…e as well as those paid under the measures provided for in 7° of the same Article L. 1237-19-1;2° Redundancy or voluntary redundancy payments paid as part of an employment protection plan within the m…
…n these local authorities, for the application of 1° and 3° of the same I bis, the reference to the loi n° 84-595 du 12 juillet 1984 defining rent-to-own property is replaced by the reference to the r…
…dends to their shareholders.The benefit of the exemption is reserved for taxpayers carrying on an industrial, commercial or craft activity within the meaning of Article 34 and 5° of I of the article 3…
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