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Showing 251–260 of 60256 articles for “Art. 278-0 bis A”
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
I. - Taxation of capital gains derived from the sale for valuable consideration or redemption of shares in an open-ended investment company or units in a mutual fund, as well as from the dissolution o…
Unitholders in a real estate investment trust mentioned in Article 239 nonies may offset all or part of the tax credits attached to the income and profits mentioned in article L. 214-81 of the Monetar…
For the application of the second paragraph of I of article L. 2213-4-1, land transport is considered to be the cause of a preponderant proportion of limit value exceedances: 1° Either when land trans…
I.-For the application of the second paragraph of I of article L. 2213-4-1, administrative air quality monitoring zones defined pursuant to article R. 221-3 of the Environment Code, in which one of th…
I.-The study justifying the creation of a restricted traffic zone as mentioned in III of article L. 2213-4-1 includes a non-technical summary, a description of the initial state of air quality in the…
I. - Within the meaning of the third paragraph of I of article L. 2213-4-1, an agglomeration is an urban unit as defined by the Institut national de la statistique et des études économiques. II. - The…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
Capital gains realised on the disposal of shares in a company defined in article 238 bis HE as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
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