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Showing 1–10 of 6584 articles for “Art. 12 sept. 2019”
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
Where the original of a document communicated by electronic means has been drawn up on paper, the president of the bench or the magistrate in charge of the investigation may order its production at an…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
…tural 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 sociétés d'aménagement foncier et d'établissement…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
…000 € for companies mentioned in a of 1° and, when revenues are greater than 90,000 € and less than 126,000 €, for companies mentioned in b of 1°. For the application of these provisions, the exempt a…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
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…
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