Article 238 nonies
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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Showing 21–30 of 4074 articles for “Art. no 16-26395”
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…
…trust for the fraction corresponding to the rights of each unitholder liable for income tax who has not registered his units in his business assets, under the conditions provided for:a) In Articles 14…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
…ticles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover declarations relating to the financial year concerned have not…
…s that a political party or grouping is in breach of the obligations set out in article 11-7 of law no. 88-227 of 11 March 1988 relating to the financial transparency of political life, it may deprive…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
…onditions for the corresponding exemption or allowance from cotisation foncière des entreprises are no longer met.The benefit of the business value added tax exemption or allowance is, where applicabl…
…tax provided for in article 266 sexies.II-These same deliveries to a person who, as part of his economic activity, intends to dispatch or transport the products outside France may be carried out in s…
…s for work certified by the occupational physician, or on expiry of the term when the employer does not intend to renew a contract containing a renewal clause, with the authorisation of the Labour Ins…
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