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Showing 1–10 of 52691 articles for “Art. Loi 2022-172 du 14-2-2022”
…ract shall define the conditions under which the trustee shall report to the settlor.However, where during the performance of the contract the settlor is subject to a guardianship measure, the trustee…
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.
…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…
…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…
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…
…is never, in any one year, greater than one tenth of the total surface area of the issues published during that year.
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…
…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…
…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…
…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…
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