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Showing 221–230 of 248 articles for “Art. Loyers comm.”
…assessed with regard to the regulations specific to each overseas collectivity or New Caledonia. Employers are considered to be up to date with their tax and social security obligations if, on the one…
…l'habitation, by sociétés anonymes and sociétés anonymes coopératives de production d'habitations à loyers modérés and by sociétés d'économie mixte.
1 The chargeable event for the tax occurs:a) At the time when the supply, the intra-Community acquisition of goods or the provision of services is carried out;a bis) For supplies other than those refe…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
The administrative authorisation provided for in Article L. 321-1 is granted by the Autorité de contrôle prudentiel et de résolution. For the purposes of granting this authorisation, insurance operati…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
I. Capital gains realised on fixed assets are subject to the regime of articles 39 duodecies to 39 novodecies.The long-term capital gains or losses regime provided for in Article 39 quindecies is appl…
1. In the event of a marked disproportion between a taxpayer's lifestyle and his or her income, the income tax base is increased to a lump sum determined by applying the following scale to certain ele…
I. - Video game creation companies subject to corporation tax or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 quindecies, 44 sexdecies and 44 septdecies may benefi…
I. - Transfers of corporate rights are subject to registration duty, the rate of which is set:1° At 0.1%:- for deeds involving transfers of shares, founders' shares or profit shares in joint stock com…
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