French General Tax CodeIn force
I: Taxable profits and income
Article 237 septies
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Showing 51–60 of 24422 articles for “Art. Cass. com. – 20 Sept. 2011 – no. 10-21.623”
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…referred to in 1° of Article L. 411-2 of the same code do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of company profits corresponding…
…paragraph of this article and online press services recognised as such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
In urban communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the popul…
1. Failure to comply with the undertakings entered into with a view to obtaining administrative approval or failure to comply with the conditions to which the granting of the latter was subject shall…
A Conseil d'Etat decree specifies the terms of application of articles 238 septies A and 238 septies B and their impact on the calculation of any capital gains or losses realised in the event of dispo…
The articles 238 septies A, 238 septies B, 238 septies C and 238 septies E apply to units in debt securitisation funds where their term on issue is more than five years.
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