Article 298 septdecies
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…
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Showing 41–50 of 21660 articles for “Art. Cass. com. – 26 Sept. 2018 – no. 16-13917”
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…
I. - When they are not taken into account 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…
…article 257 ;c) Housing that does not meet the decency requirements, as set out in article 6 of law no. 89-462 du 6 juillet 1989 tendant à améliorer les rapports locatifs et portant modification de la…
…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…
…00 € for companies mentioned in a of 1° and, when revenues are greater than 90,000 € and less than 126,000 €, for companies mentioned in b of 1°. For the application of these provisions, the exempt am…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
Customs and excise officials and the other persons mentioned in Article L. 5112-1-22 of the Transport Code may disclose to each other, either spontaneously or on request, all documents and information…
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