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Showing 11–20 of 57777 articles for “Art. n° 12-16956 and n° 12-15505”
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
I. - Real estate investment funds are undertakings for collective real estate investment and professional undertakings for collective real estate investment, referred to in paragraph 3 of sub-section…
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
…ments eligible for exemption from business property tax pursuant to articles 1464 A, 1464 F, 1464 G and 1465 and of I of l'article 1466 A, the deliberation determines the exempted proportion of the va…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…ights attached to the shares of the acquired company held indirectly by the employees of the latter and up to the amount of interest owed by the new company in respect of the year of allocation on the…
…p to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exclusively for one or more of the activities mentioned in I and the first two paragrap…
…scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 5…
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