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Showing 1471–1480 of 1706 articles for “Art. al. 1er”
I. - 1. Taxpayers who have been domiciled in France for tax purposes for at least six of the ten years preceding the transfer of their tax residence outside France are taxable on the transfer in respe…
…intercommunale à fiscalité propre de plus de 12 000 habitants issu d'une fusion intervenue entre le 1er janvier 2012 et la date de publication de la loi n° 2015-991 du 7 août 2015 portant nouvelle org…
I. - Collect the business property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built…
The regions, the Corsican collectivity, the départements, the communes with a population of more than 10,000, the public establishments for inter-communal cooperation with a population of more than 50…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…ng to the item disposed of is taken into account in the results for the financial year of the disposal. The gain or loss on disposal is calculated on the basis of the revalued value.III. - Depending o…
Assistance from the compensation fund is granted:1° When the interruption in the filming of a cinematographic or audiovisual work is the direct result of one of the following events:a) One or more per…
…the case may be, to purchase a number of shares representing up to 10% of the company's share capital. The General Meeting defines the purposes and terms of the transaction, as well as the maximum li…
I.-For each commune, the rate of each of the exemptions from property tax on built-up properties provided for in articles 1382 B, 1382 C, 1382 C bis, 1382 D, 1382 E, 1382 G, 1382 H, 1382 İ, 1383-0 B,…
I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…
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