Article 39 quinquies FA
The basis for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companie…
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Showing 91–100 of 26428 articles for “Art. Cass. 1ère civ. 15-11-2017 n° 16-25.023 F-PB”
The basis for calculating the depreciation of fixed assets acquired or created using regional development or land-use planning premiums, orientation premiums for agricultural and food product companie…
I. - Buildings that are incorporated into agricultural production facilities intended to meet the obligations set out in Title I of Book V of the Environmental Code relating to facilities classified f…
Taxpayers whose tax residence is in France benefit from a reduction in their income tax when their dependent children are in secondary or higher education during the school year in progress on 31 Dece…
The territorial assembly of Wallis and Futuna, the territorial councils of Saint-Pierre-et-Miquelon, Saint-Barthélemy and Saint-Martin, the congress of New Caledonia and the assembly of French Polynes…
The tax credit provided for in article 220 sexies A is deducted from the corporation tax payable by the company in respect of the financial year ending 31 December 2020 or the first financial year end…
Where the settlor's rights representing the property or rights transferred into the trust assets are entered on his balance sheet, the share of profit corresponding to these rights is determined accor…
I. - 1. Companies taxed on the basis of their actual profits may benefit from a tax credit equal to 50% of expenditure intended to finance the creation and operation of establishments mentioned in the…
Each observatory publishes annual data on the level and structure of port passage costs.
Disputes relating to the appointment of members of the joint regional cross-industry committees fall within the jurisdiction of the judicial court, which has final jurisdiction.Disputes are referred t…
The summary data on the financial situation of the territorial collectivity of French Guyana provided for in the second paragraph of Article L. 71-111-14 include the following ratios:1° Actual operati…
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