Article 44 nonies
…and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have m…
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Showing 21–30 of 29752 articles for “Art. Cass. com. – 5 Dec. 2000 – no. 98-13904”
…and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have m…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
Any dispute relating to the recovery of sums in application of this code must be addressed to the accounting officer responsible for recovery within two months of notification of the debt recovery act…
…realised on the disposal of undeveloped land or a similar asset within the meaning of A of article 1594-0 G may, for income tax or corporation tax purposes, be applied, at the request of the taxpayer,…
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…
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
…ommission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obligations…
…one or more of the activities mentioned in I and the first two paragraphs of II of article 2 of law no. 90-568 of 2 July 1990 relating to the organisation of the public postal service and France Téléc…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
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