Article 223
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
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Showing 291–300 of 51993 articles for “Art. CE 24-4-2019 n° 419912 confirming CAA Nancy 22-2-2018 n° 17NC00780”
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
…he amount of the direct allocation is set at 50% of the definitive distribution expenses, up to the ceiling provided for in the paragraph below and subject to the application, where applicable, of the…
For the allocation of a direct grant, the distribution company submits the application file as follows:1° When it has provisional information, at the earliest three months before the release date of t…
…time of the last payment, taking into account the total amount of public financial aid granted, the ceiling mentioned in article 222-21 and the total amount of the appropriations allocated to the dire…
…istribution expenses, after deduction of the amount of the first payment. If the first instalment exceeds 42% of the amount of aid, the distribution company must repay the excess within forty-five day…
The direct allocation must be repaid:1° In the event of non-compliance with the conditions of allocation or payment;2° When the gross receipts of exploitation accruing to the distribution company at t…
The provisions of the preceding article shall not apply to a married child.
…ons of the second paragraph of this article in its wording resulting from Law no. 2010-1563 of 16 December 2010 on local authority reform and prior to Law no. 2017-1837 of 30 December 2017 on finance…
Where the enquiry takes place before the judge ordering it or before one of the members of the bench, the decision shall indicate the day, time and place where it will be held.
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