Article 238 septies B
…the tax year, corresponds to the date scheduled for redemption.6. The levy provided for in article 125 A is levied on the date specified in 5 above. This deduction is made by the person with whom the…
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Showing 5201–5210 of 6457 articles for “Art. 12 juin 2003”
…the tax year, corresponds to the date scheduled for redemption.6. The levy provided for in article 125 A is levied on the date specified in 5 above. This deduction is made by the person with whom the…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
…lars for sole proprietorships that are registered there, under the conditions set out in article R. 123-294.If the person is not registered in the Trade and Companies Register or the National Register…
…le.3. The expenses mentioned in 1 are deducted, for the amount actually incurred, up to a limit of €12,000, subject to the ceilings provided for in Article D. 7233-5 of the Labour Code in the version…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
…rench Southern and Antarctic Territories of the legislative provisions of Book I:1° In article L. 2112-4, the words: "of the Member States of the European Union" are replaced by the words: "of the Rep…
…business, the title and date of the legal gazette in which the insertion required by Article L. 141-12 was published; > In the case of a company operating in the retail sector, the title and date of t…
…ets in financial instruments amending Council Directives 85/611/EEC and 93/6/EEC and Directive 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC, whose…
…her rehabilitation sought. Before any decision is taken to maintain care pursuant to articles L. 3212-4, L. 3212-7 and L. 3213-4 or to define the form of care pursuant to articles L. 3211-12-5, L. 32…
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