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Showing 1–10 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…may at any time appoint a third party to ensure that his interests are safeguarded in the performance of the agreement and who may have the powers granted by law to the settlor.Where the settlor is a…
…me proportion for the fraction of the value added taxed for the benefit of the local authorities concerned by the exemption from business property tax.II. - Where establishments may be exempted from b…
I. - A. - Taxpayers who acquire, between 1 January 2013 and 31 December 2024, while they are domiciled in France within the meaning of Article 4 B, a new dwelling or a dwelling in the future state of…
…f article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II. II - In order to benefit from the allowance provided for in I of this art…
…of the capital gain recorded may be deferred until the date of the subsequent sale, redemption, cancellation or transfer of these rights.Taxation of this capital gain is carried out on the date on wh…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the ran…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
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