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Showing 631640 of 23281 articles for Art. Cass. com. 12 octobre 2022 n° 21-12702

French General Tax CodeIn force
Section III: Determination of taxable profit

Article 211 bis

For the application of the provisions of the first paragraph of Article 3 of 39, relating to the deduction of lump-sum allowances that a company allocates to its directors or company executives for re…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section III: Determination of taxable profit

Article 217 septdecies

…hese allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginning in 2013.2. Amounts deducted from the reserve referred to i…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219 ter

By way of derogation from the provisions of article 219, compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stock may, at the request of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219 quinquies

The withholding tax levied pursuant to article 182 B or from article 182 A bis is deductible from the amount of corporation tax that may be due on the income to which it relates.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 219 bis

…rate is set at 10% for: a. Income from debt securities mentioned in the first paragraph of article 124 B; b. Income from securities issued from 1 January 1987 as defined in articles 118,119,238 septi…

AI translation · Updated 8 Nov 2023Open Article
French Code governing the entry and residence of foreign nationals and the right of asylumIn force
Section 4: Appeal procedures

Article L743-21

An appeal may be lodged by the foreign national, the public prosecutor and the administrative authority.The appeal may be lodged by the foreign national, the public prosecutor and the administrative a…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Sub-section 2: Powers exercised on behalf of the municipality.

Article L2122-21

Under the control of the town council and the administrative control of the State representative in the department, the mayor is generally responsible for carrying out the decisions of the town counci…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 3: Overall operating grant

Article L2113-21

The methods for calculating the financial indicators provided for in articles L. 2334-4, L. 2334-5, L. 2336-2 and L. 5211-29 are, as far as new communes are concerned, specified by decree in the Conse…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Subsection 3: Functional allowances.

Article L2123-21

…responding to the effective exercise of the functions of mayor, set in accordance with articles L. 2123-20 and L. 2123-23 according to the population of the associated municipality. Deputies to the de…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 3: Rural policing

Article L2213-21

The mayor may prescribe that millstones of grain, straw and fodder, etc., must be placed at a specified distance from dwellings and the public highway.

AI translation · Updated 8 Nov 2023Open Article
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