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Showing 1–10 of 52300 articles for “Art. 1 oct. 2014”
…aph of this a is maintained, in the event of transactions subject to the provisions of I of article 151 octies A or the conversion of the professional non-trading company into a liberal practice compa…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
…h their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that the basis of assessment for property tax on built-up properties for housing…
…wance takes the form of an annuity in accordance with the provisions of the articles 276,278and 279-1 of the French Civil Code, the substitution of a capital sum for future arrears, paid or allocated…
…t receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it may, by decree issued under the conditions laid…
…resentatives and insofar as they have not been ratified by Parliament.The provisions of articles L. 131-1 to L. 131-20 of the Code des juridictions financières will eventually be applicable in this ca…
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The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
…ciation of lawyers as referred to in article 238 bis LA subject to the same regime does not entail: 1° The consequences of the cessation of business provided for in article 202 ; 2° Taxation of the ca…
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