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Showing 121–130 of 57646 articles for “Art. C-37/20 and C-601/20”
…with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bis and taking into account only profits made in businesses operated in France, those mentioned in a, e,…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
Orders issued by the Minister for the Economy and Finance and the Minister for Agriculture may: a) designate the parts of the area defined in the preceding article where the formality of an open accou…
1. In the area between the land border of the customs territory and a line situated two kilometres inside the line of the customs offices and brigades closest to the foreign country, animals in the ca…
…tion, income tax is assessed on the income disposed of by the deceased during the year of his death and on the industrial and commercial profits made since the end of the last taxed financial year. Th…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
…ect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It is calculated…
…gricultural business, the income tax due in respect of the profits made in that business or holding and not yet taxed shall be assessed immediately, including, in the case of an agricultural holding t…
…gs shall remain deposited at the registry for forty-eight hours in the case of pre-trial detention, and for five days in all other cases. It shall then proceed in accordance with articles 197,198 and…
The Investigating Chamber may also, in respect of offences arising from the record of the proceedings, order that an indictment be issued, under the conditions laid down in Article 205, persons who ha…
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