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Showing 161–170 of 61439 articles for “Art. R. 3304-22 · C. mon. fin. Art. L. 224-4”
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
The temporary detention order referred to in article 67 ter B may be appealed by the person to whom it is notified and, in the case of a different person, by the owner of the cash, before the presiden…
The transfer of all the settlor's assets and liabilities to a fiduciary estate does not result in the cessation of the settlor's activity within the meaning of the articles 201 and 202 when this trans…
…his tax (1). (1) For cases where the grouping becomes liable for corporation tax, see article 202 ter.
…r the normal period of use of the property remaining at that date since its acquisition by the lessor. For the latter buildings, in the event of a subsequent sale, the two-year period referred to in b…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
…anuary of the year following the year of attachment to a qualifying establishment, whichever is later.It definitively ceases to apply from 1 January of the second year following the reference period,…
With the approval of the municipality or the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base fo…
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