Article 1995
When there are several proxies or agents established by the same deed, there is solidarity between them only insofar as it is expressed.
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Showing 1–10 of 59562 articles for “Art. n° 23-022 and 7 July 1995”
When there are several proxies or agents established by the same deed, there is solidarity between them only insofar as it is expressed.
…een years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived from the rent…
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…
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…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
…mployment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt from payroll tax.
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
…in article 298 septies as well as sales of paper by companies involved in building up, maintaining and financing a precautionary stock of press paper equivalent to three months' consumption of paper…
…f 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth a…
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
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