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Showing 1–10 of 8477 articles for “Art. 9 déc. 2009”
In the above cases, the agent's undertakings are enforced against third parties who are acting in good faith.
…14 April 2017 when these assets can be depreciated according to the system provided for in Article 39 A and they fall into one of the following categories: 1° Equipment and tools used for industrial m…
…first paragraph of article 163-0 A bis. (1) These provisions apply to capital paid from 1 January 1993.
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…
…66 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 rational use of energy, are authorised to deduct from the…
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…
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…
…t 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 Article 239 ter, the…
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