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Showing 3501–3510 of 4046 articles for “Art. 1245-16”
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
The withholding taxes or levies provided for in articles 119 bis, 182 A bis, 182 B, 244 bis, 244 bis A and 244 bis B are not applicable to income and profits received or realised by a legal entity whi…
Public action for misdemeanours shall be barred after six years from the day on which the offence was committed. Public prosecution for the offences mentioned in article 706-47 of this code, when comm…
Any association that has been duly registered for at least five years at the time of the incident and whose purpose, under its articles of association, is to defend or assist sick, disabled or elderly…
Legal persons governed by public law may call upon the employees of these companies for non-permanent tasks, known as missions, in the following cases only: 1° Temporary replacement of a member of sta…
A special report informs the Ordinary General Meeting each year of the transactions carried out under the provisions of articles L. 225-177 to L. 225-186. This report also gives an account of:the numb…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
The reduced rates of value added tax do not apply: 1° To transactions, including transfers of rights, relating to publications that have been subject to at least two of the prohibitions provided for i…
Non-tax revenue in the operating section comprises: 1° Income from all property which the inhabitants do not enjoy in kind; 2° Contributions imposed annually on those entitled to fruits which are coll…
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