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Showing 121–130 of 53453 articles for “Art. s. 1344 to 1344-2”
…set up in the form of a unit trust for the purposes of this Code and its appendices and are subject to the same reporting obligations as such funds.
…the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code;b. Provision no longer applicable;c. (Repealed).II.-The develo…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
…d rental in France of videograms intended for the private use of the public;2° The making available to the public in France of services giving access to cinematographic or audiovisual works for a cons…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
I. - The tax credit defined in article 244 quater U is deducted up to one-fifth of its amount from the income tax due by the taxpayer in respect of the year in during which the credit institution or f…
Any person who carries out bone-in meat cutting operations pays a cutting health fee to the State. The fee is collected from the slaughterer, third-party slaughterer or wild game processing plant that…
…l council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transaction consisting…
…tax on profits made in respect of the first profitable financial year or tax period, this period of total exemption for profits made may not exceed twelve months.Profits made in respect of the financi…
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