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Showing 101–110 of 60910 articles for “Art. s. 1843-4 and 1592”
…ctivity must have been carried on for at least five years;2° The transfer is made for consideration and relates to a sole proprietorship or to all of the rights or shares held by a taxpayer who carrie…
…vailable to the administration information relating, in particular, to the origin, nature, quantity and holding of the goods stored and to the owners of these goods, where the following conditions are…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
…the end of a leasing contract is increased by the sums reintegrated pursuant to articles 239 sexies and 239 sexies B. The fraction of the price which exceeds, where applicable, the purchase price of t…
The departmental 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 transact…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf of the owner of the meat to be cut up.The chargeable event is e…
…a company savings scheme, the benefit constituted by the difference between the subscription price and the average share price, between the subscription price and the sale price or by the free alloca…
…is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
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