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Showing 61–70 of 28915 articles for “Art. Cons. conc. n° 91-D-42 du 22 Oct 1991”
…be acting in a professional capacity, within the meaning of IV of Article 155 of this code, on the due date for filing the declaration mentioned in Article 170 preceding the distribution of the capit…
…es 8 and 8 ter, subject in his name to income tax in the category of actual agricultural profits, industrial or commercial profits or non-commercial profits, his rights or shares in the company are co…
I. Capital gains subject to the articles 39 duodecies to 39 quindecies and realised by an individual on the occasion of the contribution to a company subject to a real taxation system of a sole propri…
…ng in the future state of completion in a collective dwelling building benefit from an income tax reduction provided that they undertake to rent it bare for use as their main residence for a minimum p…
…he payments, the ceiling of €15 million defined in paragraph 149 of the Commission Communication of 22 January 2014 on guidelines on State aid to promote investment in risk financing (2014/C19/04). In…
…the capital gain on the sale of the building may be spread equally over the financial years ending during the term of the leasing contract, without exceeding fifteen years. However, when the property…
…January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setti…
…e applicable, from the protection set out in Chapters I, III and IV of Title III of the same Book I during the periods of employment or training for which they have been called up.
Customs officers and officers of the national police and the national gendarmerie responsible for border policing missions may communicate to each other, on request or spontaneously, all information a…
…quest or spontaneously, with all information and documents held or collected in the course of their duties relating to petroleum products.
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