Article 239 sexies
…dustrie is less than the difference between the value of the property when the agreement was signed and the total amount of depreciation that the lessee would have been able to apply if it had owned t…
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Showing 41–50 of 63274 articles for “Art. s. 1833 and 1844-10 · Cass. 3e civ. 5 July 2000”
…dustrie is less than the difference between the value of the property when the agreement was signed and the total amount of depreciation that the lessee would have been able to apply if it had owned t…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
…casional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they have given rise to a right to deduct value added tax;4° (Repealed).
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
…tal housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loa…
…xpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an income ta…
…f Annex III, which they are intending for furnished letting not carried out on a professional basis and the proceeds of which are taxed in the industrial and commercial profits category when this acco…
…f these assets, provided that the notarial certificates mentioned in 3° of article 28 of decree no. 55-22 du 4 janvier 1955 portant réforme de la publicité foncière, relating to such property, are pub…
…he use of an association, company or body declared pursuant to Article L. 7232-1-1 of the same code and which provides exclusively the services mentioned in a of this 1 or which benefits from a deroga…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
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