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Showing 1261–1270 of 1294 articles for “Art. 796-0 ter”
…nth following the start of activity in the employment area. Taxpayers who set up a business on or after 1 January 2014 benefit from the exemption referred to in the first sentence in respect of profit…
…have appropriate processes in place to maintain at all times the amount, type and distribution of internal capital that it considers appropriate, nor effective processes for identifying, managing and…
…dicates under the conditions provided for in Articles L. 5711-1 to L. 5721-9 of the General Code of Territorial Authorities.However, public establishments for inter-communal cooperation with their own…
…When, at the end of the assessment provided for in I of Article L. 613-41, the resolution board, after obtaining the opinion of the supervisory board, finds that there are significant obstacles to a…
…ss in the EU or has a fixed establishment there but who has not established his business within the territory of the Member State of consumption and does not have a fixed establishment there. The Memb…
…ricultural or liberal activity of a partnership subject to income tax mentioned in articles 8 and 8 ter in which the persons mentioned in the first paragraph of I of this article carry out their main…
I. - Property expenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount o…
…62 https :// www. legifrance. gouv. fr/ jo _ pdf. do? id = JORFTEXT000032797752-Signification of letters and symbols:-X is the APR;-m denotes the serial number of the last use made on the credit;-k de…
…hout prejudice to the application of the provisions of articles 60 to 60-10, 61, 62, 63, 63 bis, 63 ter and 64, in order to establish customs offences, if the penalty incurred is equal to or greater t…
…transaction takes place during the tax year.II. - 1. The amount of value added is the subject, no later than the second working day following 1st May of the year following that in respect of which the…
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