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Showing 671–680 of 60229 articles for “Art. 35 I-5° bis · CAA Paris 3 October 2019”
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors' items and antiques are subject is established, controlled and collected in…
…ed to constitute distributed income subject to the withholding tax provided for in Article 2 of 119 bis any payment, up to the amount corresponding to the distribution of proceeds from units or shares…
The administrations, establishments, bodies or persons referred to in the first paragraph of
…rmined in accordance with the rules set out in Article 758 and the last paragraph of I of Article 973, and their acquisition price by the taxpayer or, in the case of an acquisition free of charge, the…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
…l'article L. 5422-1 of the same code as well as the additional allowance provided for in Article L. 3232-6 of the aforementioned code are deductible from taxable profits for the purposes of determinin…
…rsity foundation, a partnership foundation mentioned respectively in articles L. 719-12 and L. 719-13 of the Education Code or a company foundation, even if the latter bears the name of the founding c…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
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