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Showing 411–420 of 63719 articles for “Art. s. L 313-36 and L 313-37”
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
I. - 1. Taxpayers domiciled in France within the meaning of l'article 4 B who acquire, between 1 January 2009 and 31 December 2012, a new home or a home in a future state of completion benefit from an…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
Real estate investment trusts (sociétés civiles de placement 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 publ…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
I. - The capital gain realised in the context of an agricultural, craft, commercial, industrial or liberal activity is calculated, if the property sold has been included in the taxpayer's private asse…
I. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in part…
The sums mentioned in 2° of Article L. 3332-11 of the Labour Code are subject to income tax according to the rules applicable to salaries and wages, with the exception of those not exceeding the ceili…
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