Article 219 bis
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
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Showing 7471–7480 of 10740 articles for “Art. CJEU – Granarolo – 14 July 2016 – C-196/15”
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
In each municipality in which the mayor exercises, by delegation of the representative of the State in the department, the prerogatives mentioned in the first paragraph of 2 of article L. 3332-15, a m…
Where the provisions of Titles I to VI of this Book are applied in respect of a business carried on without the allocation of assets and liabilities, the assets and liabilities which, where applicable…
By way of derogation from 2° of Article R. 512-15, may be produced with the application:1° In the event of a transfer by death: a copy of any deed establishing the transfer, at the request of the heir…
The procedures for submitting the application and the contents of the file shall be specified by decision of the Director General of the National Institute of Industrial Property, in particular as reg…
I. - Transactions involving manufactured tobacco are subject to value added tax under the conditions of ordinary law, subject to the provisions below.II. - The chargeable event for the value added tax…
Transfers of their commitments and corresponding assets made by deferred credit companies to another company operating in accordance with the provisions of the law no. 52-332 of 24 March 1952 as amend…
The decision to refuse material reception conditions taken pursuant to article L. 551-15 shall be in writing, give reasons and take account of the applicant's vulnerability. Within two months of being…
The minimum amount of participation in the technical and financial profits of undertakings carrying out the operations referred to in 1° of Article L. 310-1 and of supplementary professional retiremen…
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