Article 238 septies E
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
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Showing 11–20 of 19482 articles for “Art. Cass. com. – 23 Sept. 2008 – no. 07-13.338”
I. - Constitutes a redemption premium:1. For the negotiable loans referred to in article 118 and 6° and 7° of Article 120, the negotiable debt securities referred to in article 124 B and all other neg…
In the event of the transfer of securities mentioned in article 118, at 6° and 7° of article 120 and to Article 1678 bis as well as treasury bills on formulas and entered on the balance sheet of a com…
…ilities for non-hazardous waste concerned Unit of collection Quota (in euros) 2019 2020 2021 2022 2023 2024 From 2025 B.-Authorised plants recovering more than 75% of the biogas captured for energy pu…
Value added tax becomes chargeable when the advance payment or the price is collected in respect of sales of publications designated in article 298 septies as well as sales of paper by companies invol…
I. - Where a taxpayer carries on his professional activity within the framework of a company whose profits are, pursuant to the articles 8 and 8 ter, subject in his name to income tax in the category…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
Reservist customs officers are subject to the obligations set out in Chapter I of Title II of Book I of the General Civil Service Code and benefit, where applicable, from the protection set out in Cha…
…of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 December 1986, which the taxpayer acquires between 1 January 2013 and 31 December 2024 and which…
…es to buildings whose sale to a leasing company is carried out between 1 January 2021 and 30 June 2023 and is preceded by a financing agreement accepted by the lessee as of 28 September 2020, and no l…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
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