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Showing 11–20 of 49343 articles for “Art. Cass. civ. 3e – 2 Oct. 2002 – no. 01-02035”
…1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid for cash subscriptions to units or shares in venture capital mutual funds, professional…
…y are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within the meaning of 2° of Article L. 111-4 of the same…
The tax referred to in article 266 sexies is based on :1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e;2. The weight of…
…f information items made by press agencies appearing on the list provided for in article 1 of order no. 45-2646 of 2 November 1945 as amended, as well as the transfer or retrocession by a press compan…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
…s in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
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…
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…
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