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Showing 31–40 of 35642 articles for “Art. CE 16-3-2016 n° 385771”
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
…at the request of the taxpayer, to the income for the year in which the compensation was actually received.
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
…f article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Télécom. II. II - In order to benefit from the allowance provided for in I of this art…
…me proportion for the fraction of the value added taxed for the benefit of the local authorities concerned by the exemption from business property tax.II. - Where establishments may be exempted from b…
…eries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266 sexies.II-Th…
…ing which the expenses defined in the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
…rds, in the accounts of the trust estate, the assets or rights transferred for their acquisition price or value by the settlor.
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