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Showing 41–50 of 43102 articles for “Art. Cass. com. 15-3-1994 n° 740 P”
…rticle 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of the amount of…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
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 tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
The remuneration paid to employees benefiting from an employment support contract or a contract for the future defined respectively in articles L. 5134-20 and L. 5134-35 of the Labour Code is exempt f…
…falling within the articles 34 or 35, an agricultural activity within the meaning of article 63, a professional activity within the meaning of 1 of l'article 92 or a civil activity subject to corpora…
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…an communities, the deliberative councils may decide, by a majority of two-thirds of the communes representing half of the population or half of the communes representing two-thirds of the population,…
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