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Showing 1611–1620 of 57408 articles for “Art. Cass. 3ème civ. 26-1-2022 n° 20-20.223 FS-B”
Capital gains realised on the disposal of shares in a company defined in article 238 bis HP as well as those withdrawn from the redemption by the said company of its own shares are subject to the rule…
For the application of articles 8 and 60, include in their assets the assets which the partners have agreed to pool.
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
The provisions of the first paragraph of I and those of paragraph II of Article 239 sexies are applicable to lessees who acquire buildings leased to them by companies or bodies other than real estate…
The health fee referred to in article 302 bis S is established and recovered according to the same rules, under the same guarantees, privileges and penalties as for value added tax.
The health fee referred to in article 302 bis S is also levied on imports of meat, whether prepared or not. It is payable by the importer or customs declarant. It is established and recovered by the c…
A decree sets out the conditions for application of articles 302 bis S à 302 bis V and defines in particular the methods for calculating the net weight of meat. It also determines the criteria and pro…
A decree shall lay down the conditions for the application of this chapter.
The rate of the levies mentioned in articles 302 bis ZH and 302 bis ZI is set at :27.9% of gross gaming revenue in respect of sports betting marketed in a physical distribution network and 33.7% of gr…
The levies mentioned in articles 302 bis ZG, 302 bis ZH, 302 bis ZI and 302 bis ZO are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securiti…
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