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Showing 1071–1080 of 64490 articles for “Art. s. 22 and 22-2”
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
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…dustrie is less than the difference between the value of the property when the agreement was signed and the total amount of depreciation that the lessee would have been able to apply if it had owned t…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
…account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect of the first sub…
…casional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they have given rise to a right to deduct value added tax;4° (Repealed).
…ised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loan granted to finance the construction, acqu…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
…length of more than 7.5 metres, aircraft with a total take-off weight of more than 1,550 kilograms and motorised land vehicles with a cubic capacity of more than 48 cubic centimetres or a power of mo…
…lacement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a public offer of financial securities under the condition…
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