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Showing 1441–1450 of 1706 articles for “Art. al. 1er”
I. - Articles L. 1424-1 to L. 1424-13, L. 1424-17 to L. 1424-19, L. 1424-22, L. 1424-24 to L. 1424-44, L. 1424-46 et L. 1424-48 to L. 1424-50 shall apply in Mayotte from 1 January 2014, subject to the…
…siness.2 ter The conversion of a capital company or an association formed in accordance with loi du 1er juillet 1901 en groupement d'intérêt économique is considered as a cessation of business and res…
…ds for assessing the rent and the resources of the occupant, as well as the conditions for this rental.For leases entered into after the entry into force of law no. 2009-323 of 25 March 2009 on mobili…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
I.-A.-Taxpayers domiciled in France, within the meaning of the article 4 B, is entitled to a reduction in income tax on the property it rents out, subject to the following conditions: 1° The property…
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
I. - The association's articles of association contain at least the following clauses: The purpose of the association, as a popular retirement savings group, is to subscribe one or more popular retire…
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