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Showing 11–20 of 18177 articles for “Art. 5 oct. 2017”
…er of business, demerger of a company or universal transfer of the assets mentioned in article 1844-5 of the Civil Code, the business value added contribution is also payable by the taxpayer who is no…
…e those of small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
I. - Taxpayers who exercise an option for the first time for a real tax regime may recognise, free of tax, the capital gains acquired, on the effective date of this option, by the non-depreciable elem…
…n the case of a transfer inter vivos that took place prior to the publication of the decree no. 61-856 of 31 July 1961, amending the decree no. 50-898 of 2 August 1950, the company will have opted, in…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
…satory allowance under the conditions and according to the procedures defined in articles 274 and 275 of the Civil Code over a period, in accordance with the divorce agreement by mutual consent taking…
…definition of a microenterprise given in Article 2(3) of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…stral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code, which meet the conditions of article L. 162-17 of the Social Secur…
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