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Showing 1981–1990 of 2202 articles for “Art. 1er déc. 2016”
I.-The net income from holdings, giving entitlement to the application of the parent company regime and referred to in article 145, received during a financial year by a parent company, may be deducte…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
I. - The association's articles of association contain at least the following clauses: The purpose of the association, as a popular retirement savings group, is to subscribe one or more popular retire…
In order to take into account the consequences on attendance at cinemas of the implementation of the health pass, provided for by decree no. 2021-699 of 1st June 2021 prescribing the general measures…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
I. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in part…
In each department, a commission is set up under the State representative, made up of:1° Representatives of the mayors of communes with a population not exceeding 20,000 in metropolitan departments an…
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