French General Tax CodeIn force
12. Development tax.
Article 1679 octies
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Showing 51–60 of 9794 articles for “Art. CJEU – C-64/21 – 13 Oct. 2022”
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…r benefits from the action in warranty against redhibitory defects provided for by the articles L. 213-1 to L. 213-9 of the rural and maritime fishing code. This guarantee gives the right, under the c…
The consumer has a period of two years from the date of supply of the digital content or digital service to obtain the implementation of the legal guarantee of conformity in the event of the appearanc…
The general terms and conditions contain a box including the following information, with the "X" replaced by the contractual period(s) for the supply of digital content and digital services that are o…
French nationality may be claimed at the age of majority, by declaration made to the administrative authority pursuant to articles 26 to 26-5, persons who have been habitually resident on French terri…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, f…
People aged at least sixty-five who have been lawfully and habitually resident in France for at least twenty-five years and who are the direct ascendants of a French national may claim French national…
…act concerning such property and entered into under the conditions provided for in 2 of Article L. 313-7 of the Monetary and Financial Code, of rights or shares in companies whose assets consist mainl…
I. - French companies which establish a commercial presence in a foreign country in the form of an establishment created for this purpose or a subsidiary whose capital they acquire, may set aside a ta…
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