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Showing 71–80 of 60180 articles for “Art. 238 septies A”
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
I. - The provisions of Article 238 quater I do not apply in the event of a transfer of the settlor's rights representing the property or rights transferred into the fiduciary estate carried out as par…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
1. Entitled to a tax reduction are payments made by companies subject to income tax or corporation tax for the benefit of:a) Works or organisations of general interest of a philanthropic, educational,…
Forestry groupings formed 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 th…
The dental surgeon is free to prescribe whatever he considers most appropriate in the circumstances. He must limit his prescriptions and actions to what is necessary for the quality and effectiveness…
Deeds and documents issued by the company and intended for third parties, in particular letters, invoices, advertisements and various publications, shall state the company name, immediately and legibl…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
The holder ensures the continuity and safety of care as provided for in Article L. 1110-1, and formalises this in the protocols referred to in Article D. 6124-237.
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