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Showing 881–890 of 45497 articles for “Art. Loi 2019-222 du 23-3-2019”
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
…ncome tax or to corporation tax in the case of legal entities subject to that tax. As regards individual members subject to income tax in the property income category, the corporate profits referred t…
…egal entity liable to corporation tax or a company liable to income tax under the rules governing industrial and commercial profits.These provisions do not apply to legal entities which carry out reve…
The deliberations are recorded in date order in a register kept under conditions defined by decree in the Conseil d'Etat. They are signed by the mayor and the secretary or secretaries of the meeting.
The mayor is responsible for policing bathing and water sports activities carried out from the shore using beach and unregistered equipment. This policing is exercised at sea up to a limit set at 300…
Communes may set up public weighing, measuring and gauging offices where anyone may have their goods weighed and gauged on payment of a fee. Recourse to these offices is compulsory only in the event o…
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