Article 39 bis
…penditure incurred for the purposes indicated above by deduction from profits for the same period.1 bis. The companies designated in 1 are authorised, at the close of each of the financial years 1970…
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Showing 261–270 of 62891 articles for “Art. 2-1° bis”
…penditure incurred for the purposes indicated above by deduction from profits for the same period.1 bis. The companies designated in 1 are authorised, at the close of each of the financial years 1970…
The departmental councils of the overseas departments may, by deliberation, exempt from land registration tax or registration duty the acquisition of buildings that the purchaser undertakes to allocat…
A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…
I. - The submission of any application for registration, renewal of registration or modification of registration of a health product on the list provided for in I of Article L. 165-11 of the Social Se…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
Establishments that guarantee completion of the construction are jointly and severally liable for payment of the development tax provided for in Article 1635 quater A with the taxpayer(s) mentioned in…
Any person who contravenes the obligation set out in the second paragraph of Article L. 287 of the Book of Tax Procedures is punishable by the penalties mentioned in article 226-21 of the Penal Code.
Any person who, in proceedings to obtain a pecuniary sentence mentioned in article L. 143 of the Book of Tax Procedures, outside the proceedings relating to the action in question, in any manner whats…
A breach of the undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition,…
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