Article 238 septies C
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
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Showing 91–100 of 2317 articles for “Art. 787 C”
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
Subject to the provisions of article 244 bis B, the provisions of Article 150-0 A does not apply to capital gains realised on transfers for valuable consideration of transferable securities or corpora…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
I. - In the collectivities covered by Article 73 of the Constitution and in the overseas collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, each observatory includes, in ad…
Deeds of partition of inheritance and licitations of inherited property meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2…
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt from prope…
Unless the municipality or public inter-municipal cooperation body with its own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located…
With the approval of the municipality or the local authority responsible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base fo…
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