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Showing 2221–2230 of 32784 articles for “Art. Cass. 1ère civ. 22-5-2019 n° 18-16.666 FS-PB”
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
The tax credit defined in Article 244 quater V is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter T.
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
In municipalities with a population of 20,000 or more, the municipal council, at the request of one-sixth of its members, deliberates on the creation of an information and assessment mission, tasked w…
Until the next general renewal of the municipal councils following their creation, new municipalities whose creation order has been issued as of 2 January 2022 benefit, in respect of each of the parts…
Notwithstanding the provisions of article 712-10, only the enforcement judge of the Paris judicial court has jurisdiction, the tribunal de l'application des peines de Paris and the chambre de l'applic…
To take account of geographical distance or professional or medical constraints, the chairman of the panel called upon to reach a decision may decide, with the agreement of the person subject to the d…
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