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Showing 3781–3790 of 3970 articles for “Art. CE 29 January 1982 n° 18058”
…ated or newly subject to corporation tax, either by right or by option, are exempt from paying advance payments during their first year of business or their first tax period determined in accordance w…
I. - Without prejudice to V of article L. 5210-1-1, when the representative of the State in the department establishes that a commune does not belong to any public establishment of inter-communal coop…
I. - The preparatory certificate for the duties of statutory auditor provided for in article R. 822-2 is organised each year. Candidates for the preparatory certificate for the duties of statutory aud…
In addition to the remuneration referred to in Article R. 6152-416, the following allowances may be paid, where applicable: 1° Hardship allowances corresponding to the time worked, within the framewor…
…ditions and within the limits laid down for the business tax rate by this code in its wording in force on 31 December 2009, with the exception of 4 of I of l'article 1636 B sexies. Company property ta…
…ties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produce income, in particular:Palaces, châteaux and national bui…
…one hand, are located in another State or territory that has entered into an administrative assistance agreement with France with a view to combating tax fraud and tax evasion, the stipulations and im…
…for in Article 1609 nonies C, acting by a simple majority of its members, adopted no later than 15 January of the year in which the merger takes effect for tax purposes. The same applies in the event…
…and permanent employees in the company and its direct or indirect subsidiaries whose registered office is located in France, or at least five thousand permanent employees in the company and its direct…
…te of their subscription are exempt from income tax on the sums or securities to which the units concerned entitle them. The provisions of the first paragraph do not apply to holders of units in ventu…
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