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Showing 31–40 of 4475 articles for “Art. CA Paris – 22 Sept. 1999”
…ayment.9. A decree specifies the other taxes that are paid by remote payment, under penalty of application of article 1738.
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
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…
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…
…ing is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to L 520-22 of the town planning code;b. Provision no longer applicable;c. (Repealed).II.-The development tax…
…ion price of that right, or when the contract for the issue of a bond provides for partial or total capitalisation of interest, the premium or interest is taxed after distribution by annual instalment…
…to payment of the principal or the right to payment of interest on a bond arising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies, other than those mentioned in III, realised in the course of a commercial, industrial, craft, liberal or agricultural activity…
…first financial year opened as from 1 January 1993, the result of the disposal is for tax purposes calculated in relation to their acquisition cost, including the amount of income acquired on the dat…
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