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Showing 251–260 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the year of taxation, has a taxable premises.III.-The tax is due:1° For office premises,…
…ts and debt write-offs not used to determine the overall result for financial years opened before 1 January 2019 and a statement of the adjustments provided for in Article 223 F, as well as those prov…
…e last corporation tax instalment for the financial year or tax period, to an instalment equal to 2.5% of the net revenue defined in Article 29 which were received during the previous financial year.W…
The contribution provided for in article 234 nonies is equal to 2.5% of the base defined in articles 234 duodecies à 234 quaterdecies.
…ter of the same article L. 136-7. III.-The rate of the solidarity levies mentioned in I is set at 7.5%.
…° of IV of article 1417, without taking into account the capital gains referred to in I of article 150-0 B ter, retained for their amount before application of the allowance mentioned in 1 ter or 1 qu…
…he fifth paragraph of Article 223 B in the wording in force for financial years commencing before 1 January 2019, indirect subsidies that arise from a transfer of assets making up the fixed assets or…
Where the securities of a company that is a member of the group have been transferred to a fiduciary estate under the conditions mentioned in the sixth paragraph of I of Article 223 A, by a settlor th…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…income tax return. It gives rise in advance to the payment of a deposit payable no later than the 15th of the last month of the financial year, the amount of which is determined in accordance with th…
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