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Showing 1341–1350 of 66810 articles for “Art. Cass. 2ème civ. 2-7-2020 n°s 19-11.417 and 19-13.636”
…ctivity must have been carried on for at least five years;2° The transfer is made for consideration and relates to a sole proprietorship or to all of the rights or shares held by a taxpayer who carrie…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
…he conditions required to benefit from the status of young innovative company carrying out research and development projects, it permanently loses the benefit of the exemption provided for in 1. Howev…
…Article 50-0 or in l'article 102 ter, equal to 80% of the difference between the amount of receipts and, where applicable, that of purchases made during the tax year;b) For other taxpayers, that defin…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
…game processing plant that has received the approval provided for in Article L. 233-2 of the Rural and Maritime Fishing Code, on behalf of the owner of the meat to be cut up.The chargeable event is e…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
…L UNION OF HEALTH PROFESSIONALS REGIONAL FEDERATION OF HEALTH PROFESSIONALS Model statutes I. - Aim and composition of the association Article 1 a) With regard to regional unions of healthcare profess…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
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