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Showing 1711–1720 of 36813 articles for “Art. Cass. com. 16 May 2018”
…and collection and, where applicable, the minimum business tax contribution provided for in article 1647 E which would have been due in respect of 2010 pursuant to the present code in force at 31 Dece…
…tax reliefs and credits, with the exception of the transitional tax relief provided for in article 1647 C quinquies B.II. - The tax reductions resulting from the application of this article are autho…
…the Paris Court of Appeal is brought directly to the attention of the authorised tax official, who may submit comments in writing within a period of fifteen days, at the end of which time the final r…
The management centres mentioned in article 1649 quater C and the approved associations mentioned in article 1649 quater F may have as members all the taxpayers mentioned in the same articles, subject…
…ing to the obligations inherent in a purchase under a formalised procedure. II.The National Council may award a contract using an adapted procedure: 1° When the estimated value of the requirement, exc…
…ed electronically. However, taxable persons benefiting from the scheme referred to in Article 293 B may file it on paper.VI.-The income tax returns of property companies not subject to corporation tax…
For the taxation of the benefits mentioned in article 80 decies, the total amount paid is divided by the number of years for which the contributions were deducted. The result is added to the net overa…
Distributions made by the sociétés unipersonnelles d'investissement à risque mentioned in Article 208 D are exempt from income tax and, unless they are paid in an uncooperative State or territory with…
The declaration provided for in article 170 and its appendices shall be submitted electronically by taxpayers whose main residence is equipped with internet access.Those taxpayers who indicate to the…
A company's declarations intended for the administration and submitted electronically, on a compulsory or optional basis, are transmitted in accordance with conditions laid down by decree.Declarations…
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