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Showing 51–60 of 3889 articles for “Art. CE 21 Dec 2012 n° 362347”
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
…anuary 2020, do not have facilities for storing and distributing diesel that is not coloured and traced, subject to corporation tax or income tax under an actual system, may deduct from their taxable…
…tion system may make a deduction based on the original value of new assets acquired, excluding finance costs, allocated to their business, when they fall within the categories of vehicles with a total…
…oviding driving and road safety tuition for hire or reward that are approved pursuant to article L. 213-1 of the Highway Code and associations operating in the field of social or professional integrat…
I. - An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who acquire, between 1 January 2007 and 31 December 2010, a dwelling forming part of a so…
…uction, provided that the taxpayer is able to present, at the request of the tax authorities, the receipt for payment of the contribution endorsed by the competent public accountant of the commune or…
…nd other furnished premises not assigned to the principal dwelling and of property taxes in accordance with the provisions applicable to communes.II. - Public establishments for inter-communal coopera…
…e of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639…
…ting to the business property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collec…
…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…
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