Article 151 septies B
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
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Showing 951–960 of 56873 articles for “Art. s. L 237-24 · L 237-2”
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
The provisions of article R. 512-9-1 apply to samples taken as part of the checks provided for in Article L. 511-14 for samples falling within the scope of Article 35 of Regulation (EU) 2017/625 menti…
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
If an application for a legal protection measure has been filed or is pending, the divorce application may not be examined until after the judgment ruling on the implementation of such a protection me…
Where one of the spouses is placed under one of the protective regimes provided for in Chapter II of Title XI of this Book, no application for divorce by mutual consent may be made.
At the request of the spouses, the judge may confine himself or herself to stating in the grounds of the judgment that there are facts constituting grounds for divorce, without having to set out the p…
The spouses may also, at any stage of the proceedings, when divorce has been requested on the grounds of definitive alteration of the marital bond or on the grounds of fault, ask the judge to record t…
The option of choice available under articles 311-21 and 311-23 may be exercised only once.
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