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Showing 51–60 of 58596 articles for “Art. s. 8 and 239”
The officials responsible for the inspections referred to in II of Article 32 of Law No. 2021-1308 of 8 October 2021 containing various provisions for adapting to European Union law in the fields of t…
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
…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…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
…ing. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…f no more than quarterly or an online press service recognised pursuant to the article 1 of law no. 86-897 of 1 August 1986 reforming the legal status of the press, when this newspaper or publication…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
…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,…
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