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Showing 1–10 of 56760 articles for “Art. n°² 96-17.280 and 97-13.423”
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…
Customs officials and officials under the authority of the Minister for Energy are authorised to provide each other, on request or spontaneously, with all information and documents held or collected i…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
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…
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