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Showing 41–50 of 59838 articles for “Art. L. n° 2022-297 du 2 mars 2022”
…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…
…lised on the transfer of a leasing contract entered into under the conditions provided for in 1 and 2 of Article L. 313-7 of the Monetary and Financial Code is subject to the regime defined in article…
…se of their respective missions relating to border crossings, within the meaning of Regulation (EU) 2016/399 of the European Parliament and of the Council of 9 March 2016 on a Union Code on the rules…
…of determining the business value added levy, the value added of establishments benefiting from a reduction in their net business property tax base pursuant to article 1466 F is subject, at the compan…
…e 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 obligati…
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…
…mpanies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties a…
…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…
…ompletion 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 rank…
…velopment tax pays: 1° A first advance payment equal to 50% of the amount of the development tax; > 2° A second instalment equal to 35% of the amount of the development tax; By way of derogation from…
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