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Showing 2371–2380 of 43900 articles for “Art. 1216 · Cass. com. 28 June 2017 · Cass. com. 24 June 1997 · Cass. com. 3 October 2006 · Cass. com. 23 October 2012”
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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Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
…ing are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code forestier;2° Les groupements syndicaux forestiers prévus aux articles L. 2…
…the benefits in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
The provisions of articles 238 decies et 238 undecies are applicable to contributions and exchanges made after the promulgation of the Land Orientation Law n° 67-1253 of 30 December 1967.
The deliberations are recorded in date order in a register kept under conditions defined by decree in the Conseil d'Etat. They are signed by the mayor and the secretary or secretaries of the meeting.
…hore using beach and unregistered equipment. This policing is exercised at sea up to a limit set at 300 metres from the water's edge. The mayor regulates the use of facilities built for the practice o…
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