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Showing 771–780 of 36578 articles for “Art. L 214-97”
Any employee aged between sixteen and twenty-five who takes part in the call to prepare for defence is entitled to an exceptional one-day leave of absence. The sole purpose of this exceptional leave i…
I.-The taxpayer may deduct from the tax on real estate wealth, up to a limit of €50,000, 75% of the amount of cash donations and full ownership donations of company securities admitted to trading on a…
I.-Properties in the nature of woods and forests are exempt up to three quarters of their taxable value if the conditions provided for in 2° of 2 of article 793 are satisfied. II.-Units in forestry gr…
The surrender value of surrenderable insurance contracts and capitalisation bonds or contracts expressed in units of account mentioned in the second paragraph of article L. 131-1 of the Insurance Code…
I.-The rights attached to a leasing contract entered into under the conditions provided for in Article 2 of L. 313-7 of the Monetary and Financial Code are included, for the value of the assets mentio…
I.-The real estate wealth tax of a taxpayer whose tax residence is in France is reduced by the difference between, on the one hand, the total of this tax and the taxes due in France and abroad in resp…
Taxpayers subject mandatorily or by option to the controlled declaration regime are required to file each year, under the conditions and within the time limits set out in articles 172 and 175, a decla…
Death certificates received by the military authority, in all cases provided for in Article 93 above, or by the civil authority for members of the armed forces, civilians taking part in their action,…
…search for documents or computer data and subject to the requirements of the investigation and compliance, where applicable, with the obligation stipulated by paragraph 3 of the preceding article, th…
It is forbidden to present as a unit in the declarations several closed packages joined together in any way whatsoever.
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