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Showing 21–30 of 52406 articles for “Art. s. 387-1”
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…is farmed by a farmer who has carried out his activity as his main occupation for at least five years. Expropriated land that does not meet the conditions mentioned in Article L. 322-3 of the Code de…
…foreign sovereign States, the central banks of these States or foreign public financial institutions.
…When the option is exercised, article 151 sexies applies to the assets used to carry on the business. The liquidation of the sole proprietorship then has the same tax consequences as the cessation of…
…evies provided for in VIII, IX and X of article 1649 quater B quater are paid by teleregulation.7 bis. Payment of the tax on the market value of real estate owned in France, mentioned in article 990 D…
…Be organised in an exceptional manner on French territory;4° Result in exceptional economic spin-offs.The status of international sports competition, within the meaning of this II, is recognised by de…
…on the rolls, to the advance payment and to the additional taxes mentioned in article 1679 quinquies.
…he last income tax return required pursuant to Article 53 A on the date of payment of the instalments. Where applicable, the amount of the second instalment is adjusted so that the first instalment co…
The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…
…blishments and bodies in accordance with the rules laid down for determining the bases of these taxes.II. - The taxes referred to in I are established and collected under the following conditions:1° (…
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