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Showing 5301–5310 of 29120 articles for “Art. Cass. 2e civ. 7-7-2022 n° 21-13.527 F-B”
I.-A person liable for the tax provided for in article 299 who is not subject to the simplified actual taxation scheme provided for in article 302 septies A not allowed to file its returns by calendar…
…uction provided for in I is that paid in respect of loans taken out from the publication of the loi n° 2003-721 du 1er août 2003 pour l'initiative économique. The annual limit is €20,000 for single, w…
The pharmacists in charge or delegated pharmacists referred to in article L. 5142-1 and the interim pharmacists referred to in article R. 5142-26 are entered on the register of section B or section E…
In the event of non-compliance with their corporate purpose, companies defined in Article 238 bis HW must pay the Treasury compensation equal to 25% of the fraction of the capital that has not been us…
In the event of the transfer or redemption of the rights of a shareholder taxable in the category of industrial and commercial profits, non-commercial profits or agricultural profits, or subject to co…
In the event of non-compliance with the condition of exclusivity of their activity, the companies defined in Article 238 bis HE must pay the Treasury compensation equal to 25% of the fraction of the c…
When a listed or registered historic monument, whether built or unbuilt, is the subject of a long lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received…
I. - Any person making the first purchase or taking delivery of fishery or aquaculture products shall pay a health fee for first placing on the market to the State.II. - This fee is based on the weigh…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
A decree sets out the conditions for application of
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