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Showing 11–20 of 50777 articles for “Art. Cass. 3e civ. 13-2-1985 n° 82-14.220”
The tax credit defined in article 244 quater M is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter L.
When the purchaser is a public authority, the capital gain realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporatio…
When the settlor of a trust defined in Article 2011 of the Civil Code does not carry on an activity falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a p…
I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
When the person under investigation applies to the examining magistrate, pursuant to the provisions of Article 82-1, of a request that this magistrate carry out a transport to the scene, to hear a wit…
The amount of the direct allocation is equal to 15% of the amount invested.
The decision to award a grant is taken on the advice of a committee made up of seven members:1° Five qualified personalities appointed by the Chairman of the Centre national du cinéma et de l'image an…
Grants are awarded to operators of cinemas eligible for financial aid for the creation and modernisation of cinemas who meet the following conditions: 1° Be registered on the "pass Culture Pro" digita…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
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