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Showing 711–720 of 40360 articles for “Art. R. 512-46-25 et s.”
…o them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying the provisions of this article and the reporting oblig…
…pties E apply to units in debt securitisation funds where their term on issue is more than five years.
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
…ation from the provisions of I of Article 239 sexies and those of l'article 239 sexies B, tenants meeting the conditions of a and b of article 39 quinquies D are exempt from any reintegration on the o…
…ising from a stripping carried out before 1 June 1991, the redemption premium means the difference between:a) The principal or interest that he receives;b) The subscription price or the original acqui…
…isation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception of linear interest p…
PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED BEFORE 31 December 1995. The cost price of the asset acquired at the end of a leasing contract is increased by the sums reintegrated pursuant to articles 2…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
…ded from the right to deduct in respect of vehicles or equipment used exclusively for driving lessons.
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
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