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Showing 171–180 of 41165 articles for “Art. CE 20-3-2013 n°s 347881 et 347882”
…ncome tax due by the taxpayer in respect of the year in during which the credit institution or finance company paid out repayable advances under the conditions set out in this article and in equal fra…
I.-Where, for the import of goods covered by distance selling of imported goods, with the exception of products subject to excise duty, contained in consignments with an intrinsic value not exceeding…
…italisation securities or contracts, issued or entered into on or after 1 January 1993, the difference between the sums or values receivable, whatever their nature, with the exception of linear intere…
…x, property tax, council tax on second homes and other furnished premises not used as a main residence and business property tax. They may:a) Either vary the rates of the four taxes applied the previo…
…ealised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose a…
…spect of the financial year during which the event giving rise to the tax reduction occurred. Any excess is used to pay the corporation tax due for the five financial years following the year in which…
In accordance with the provisions of Article L. 3332-22 du code du travail, when a company carries out a capital increase reserved for members of a company savings scheme, the benefit constituted by t…
…f article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a company at the close of the first financial year opened as from 1 January 1993, the re…
…acquire buildings leased to them by companies or bodies other than real estate companies for commerce and industry. A decree sets out the terms and conditions for applying the provisions of this arti…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
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