Article 39 duodecies A
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
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Showing 1271–1280 of 38235 articles for “Art. al. 3 · Art. D 821-172”
1. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED UP TO 31 DECEMBER 1995. The capital gain realised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Art…
…es which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a tax-free provision fo…
For a period of twenty-four months following the acquisition of control of the company by the AIF and for as long as the AIF holds control during this period, the AIF or its management company : 1° Is…
Equipment acquired or manufactured before 1 January 2011 that appears on a list drawn up by joint order of the Minister for the Budget and the Minister for the Environment and that is intended to redu…
Companies that build or have built, before 1 January 2016, buildings for industrial or commercial use for the needs of their business in the rural regeneration zones mentioned in Article 1465 A may, u…
I.-Small and medium-sized non-road diesel retail businesses that, as at 1 January 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporati…
I.-Establishments providing driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or p…
For the application of article L. 324-2, any offer to rent a furnished tourist accommodation within the meaning of II of article L. 324-1-1 from a professional within the meaning ofarticle 155 of the…
The rules governing the restrictions and prohibitions applicable to residential leisure parks are set out in article R. 480-7 of the French Town Planning Code.
Community facilities belonging to a municipality or to third parties and located outside the area where the holiday village is set up may be taken into account for classification if an agreement concl…
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