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Showing 1–10 of 3446 articles for “Art. 21 déc. 2017”
Unless otherwise stipulated in the trust agreement, the settlor may at any time appoint a third party to ensure that his interests are safeguarded in the performance of the agreement and who may have…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
…allocated to their business and which they acquire or manufacture from 15 April 2015 until 14 April 2017 when these assets can be depreciated according to the system provided for in Article 39 A and t…
Benefits paid under the provident scheme for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…
Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…
(1) (Repealed)2. The persons mentioned in 2 of I of article 266 sexies, members of the air quality monitoring organisations provided for by article 3 of law no. 96-1236 of 30 December 1996 on air and…
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
I. - 1 In the event of the contribution of undeveloped land or a similar asset within the meaning of A of l'article 1594-0 G à une société civile de construction répondant aux conditions définies à Ar…
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