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Showing 131–140 of 52259 articles for “Art. 1 quater”
I.-1. Every taxable person shall keep a register of goods dispatched or transported, by himself or on his behalf, to the territory of another Member State of the European Union and intended in that St…
…the provisions of Article 202, where a taxpayer liable for tax under the conditions provided for in 1 of that Article becomes, in order to carry on his profession, a partner in a company mentioned in…
1. Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax credit in respect of expenses actually incurred for the contribution to the energy transition of the d…
…mplied with, the duties are recalled, increased by the late payment interest referred to in article 1727.
For the purposes of determining the taxable property income of persons liable for value added tax on the rental of their buildings, gross receipts and deductible expenditure relating to the buildings…
As an exception to the provisions of article 38, where a life insurance contract has been taken out with an insurance company by a company on the life of a manager or a person playing a decisive role…
As from 1 January 2014 (1), the costs of reconstituting title deeds to buildings or property rights incurred in the twenty-four months preceding a gift inter vivos to enable the donor's right of owner…
…opyright, a patentable invention or an intangible asset which satisfies the conditions mentioned in 1°, 2° or 4° of I of Article 238. By way of derogation from the first paragraph of I of article 39 q…
…ers of units in venture capital mutual funds, specialised professional funds covered by article L. 214-37 of the Monetary and Financial Code as it stood prior to ordonnance no. 2013-676 of 25 July 201…
…nancial year, a detailed statement of the categories of expenditure referred to in 5 of Article 39 (1), when they exceed a certain amount set by order of the Minister for the Economy and Finance, as w…
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