Article 155
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
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Showing 7661–7670 of 60168 articles for “Art. 238-0 A”
I. - 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these resu…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
I. - 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not ap…
Summary of the list of supporting documents for local public expenditure Heading 0. Common documents 01. Capacity of authorising officer 02. Creditor's discharge in full 03. Payment of disputed claims…
II-1. Automatic financial aid for the production and preparation of feature films II-1.1. Supporting documents to be attached to an application for a production investment allowance (Articles 211-41 e…
III - 1. Automatic financial aid for the production and preparation of audiovisual worksIII-1.1. Supporting documents to be attached to an application for a production investment allowance(Articles 31…
I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…
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