French General Tax CodeIn force
12° : Tax reduction for certain overseas investments
Article 199 undecies C
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Showing 2551–2560 of 21141 articles for “Art. Cass. com. – 12 Jan. 1993 – no. 90-21126”
Open the article to read the full text in English.
I. - 1. The sum of the income tax reductions mentioned in Articles 199 undecies A, 199 undecies B and 199 undecies C and the carryovers of these tax reductions, which may be offset for a taxpayer in r…
Dismissal of an employee representative may only take place with the authorisation of the labour inspector.This authorisation is also required for :1° An industrial tribunal member who has ceased his…
Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the tim…
The court seised of an application to open insolvency proceedings in respect of a debtor may open, as the case may be, main insolvency proceedings or territorial or secondary insolvency proceedings.
Other than the documents mentioned in articles R. 621-1, R. 631-1 or R. 640-1, the following documents shall be attached to the application to open insolvency proceedings: 1° Any information enabling…
…y come from goods other than those referred to in article 748, to the collection of a fixed tax of €125. These provisions apply to capital conversions made pursuant to articles 276-4 et 280 du code ci…
The provisions of the first paragraph of article R. 6152-813 apply to a contractual practitioner holding a time savings account who has been granted an extension of activity, for all the days register…
The extension of activity is renewed by tacit agreement for the same period, within the limit mentioned in article R. 6152-814 and subject to medical fitness. The practitioner informs the director of…
The age limit for contract practitioners is sixty-seven.
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