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Showing 511–520 of 57785 articles for “Art. 1691 bis and Art. 1723 ter-00 B”
Corporate entities which subscribe before 1 July 1964 to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increa…
1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits, net profits realised, directly, through an intermediary or via a trust, on…
…ormed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for the share of company p…
A Conseil d'Etat decree sets out the terms and conditions for applying articles 298 septies to 298 duodecies.
1. Special series of bonds issued abroad before 1 January 1976 by French companies, corporations or enterprises with the authorisation of the Minister for the Economy and Finance shall be subject, for…
I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…
…The customs administration is authorised to communicate the information it holds on foreign trade and financial relations with other ministerial departments and the Banque de France which, through t…
For the purposes of carrying out their duties, specialised assistants seconded or made available by the Customs and Excise Administration pursuant to article 706 of the Code of Criminal Procedure have…
Only customs officers, specially and individually authorised for this purpose, may consult data during an investigation or control. This special and individual authorisation may be verified at any tim…
…in the case of construction leases, real estate leases or joint real estate leases, have as their object the rights of the lessor or lessee are subject to the tax provisions applicable to transfers o…
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