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Showing 2231–2240 of 2556 articles for “Art. 1er juin 2023”
I. - Every water bill includes an amount calculated on the basis of the volume actually consumed by the subscriber and may, in addition, include an amount calculated independently of this volume on th…
Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
A budget allocation to support local investment is instituted in favour of communes and public establishments for inter-communal cooperation with their own tax status in metropolitan France and in the…
…calculated in respect of expenditure incurred by the companies referred to in III until 31 December 2023.VIII.
The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
The rules relating to the overall effective rate are set out in Articles R. 314-1 to R. 314-14 of the French Consumer Code, which are reproduced below:"Art. R. 314-1. - The calculation of the overall…
I. - Innovation mutual funds are venture capital mutual funds at least 70% of whose assets consist of financial securities, limited liability company shares and current account advances, as defined in…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
For the application of the provisions of this book to Saint-Barthélemy: 1° With the exception of articles L. 511-7, L. 512-2, L. 520-1, L. 521-3, L. 521-14, L. 531-26 to L. 531-28, L. 531-30, L. 561-3…
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