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Showing 601–610 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or fully exe…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Arti…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of ar…
…risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the absence of a definite material l…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
…to offences committed in respect of taxes collected and controlled under the same procedures and subject to the same penalties, guarantees, securities and privileges as customs duties are defined by…
1. In the event of a merger or demerger of companies, the allocation of securities, sums or values to the members of the transferring company in consideration for the cancellation of the securities of…
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
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