French General Tax CodeIn force
I: Taxable profits and income
Article 237 septies
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Showing 801–810 of 63931 articles for “Art. s. L 225-215 and L 225-216 · Art. L 242-24”
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For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
As from the transfer of the national road network to an overseas region, the president of the regional council manages the transferred domain. In this capacity, he shall exercise the police powers rel…
Customs and excise officials and the other persons mentioned in Article L. 5112-1-22 of the Transport Code may disclose to each other, either spontaneously or on request, all documents and information…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
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
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
The Director General of Customs and Excise shall lay down the conditions for the application of this chapter by order.
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
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…
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