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Showing 31–40 of 29752 articles for “Art. Cass. com. – 5 Dec. 2000 – no. 98-13904”
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
…ial and commercial profits under the conditions and within the limits provided for by article L. 3315-3 of the French Labour Code.
The customs and excise administration carries out the fiscal duties entrusted to it: 1° For taxes other than those mentioned in 2°, under the conditions set out in this code for each of these taxes; 2…
…solete provision).III. - The deduction rights of press distribution companies governed by loi n° 47-585 du 2 avril 1947, the société professionnelle des papiers de presse and press agencies included o…
…1613 ter, 1613 quater, 1671 of this Code, Article 266 undecies of the Customs Code or Article L. 253-8-2 of the Rural and Maritime Fishing Code, this representative is unique and appointed for all t…
…buildings, with a view to implementing the reform of land registration carried out by the décret n° 55-22 du 4 janvier 1955 modifié et les textes pris pour son application.In the Department of Mayotte…
…of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donations, legacies and payments made to them.
Any failure, error or omission under the obligations provided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
…which the application for relief provided for in article 234 decies was formulated before 1 January 2000.II. - The taxpayers mentioned in I are entitled to a tax credit equal to 2.5% of the base amoun…
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