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Showing 31–40 of 22933 articles for “Art. Cass. com. – 25 Sept. 2012 – no. 11-22754”
…for the assessment of income in the various categories, are eligible for an income tax reduction of 25% up to an overall ceiling for annual payments equal to €1,525 plus €300 per dependent child:1° Pr…
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 first paragraph of this article ;4° Present, for each of the directors and partners, a bulletin no. 3 of the criminal record free of any convictions;5° Provide proof of annual certification of the…
…in article L. 642-3 of the same code, made necessary by the implementation of the article 73 of law no. 2006-11 of 5 January 2006 on agricultural guidance and the ordonnance n° 2006-1547 du 7 décembre…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
…to equipment subsidies paid to their members by approved professional groups provided for by decree no. 55-877 of 30 June 1955.3. 1 is also applicable to sums received in respect of operations enablin…
…ly created company;b) A shareholder holds, together with the members of his tax household, at least 25% of the corporate rights in another company whose activity is similar to that of the newly create…
…V) × 15/ 100De160,001 to 200,000 4% PVDe200,001 to 210,000 5% PV-(210,000-PV) × 20/ 100De210,001 to 250,000 5% PVDe250,001 to 260,000 6% PV-(260,000-PV) × 25/ 100Superiorto 260,000 6% PV(PV = amount o…
I. - Bodies responsible for organising an international sporting competition in France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are n…
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