French General Tax CodeIn force
B: Determination of taxable profits
Article 93 A
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Showing 931–940 of 2202 articles for “Art. 1er déc. 2016”
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I.-For each commune, for the establishment of the tax base for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the r…
The added value conferred on the business by the conversion provided for in article L. 145-48, where the building in which the business is run is to be demolished or restored, or where the business is…
The rights granted by the law of 14 July 1866 and the article L. 123-8 to the heirs and successors in title of authors, composers or artists are extended by a period equal to that which elapsed betwee…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
When the invalidity of a text on which the collection of a tax recovered by the agents of the Directorate General of Customs and Excise is based has been revealed by a court decision, the action for r…
The penalties provided for in Articles 313-1, 313-7 and 313-8 of the Criminal Code shall apply to any person who fails to comply with the obligations set out in the last paragraph of Article L. 214-42…
An agreement or an extended collective branch agreement lays down the conditions under which it is possible to use a contract concluded for the duration of a site or operation. In the absence of such…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
No survivorship association may have a duration of less than ten years or more than twenty-five years, counted from 1 January of the year in which it was opened. The period during which a survivorship…
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