Article 163-0 A
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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Showing 1501–1510 of 20354 articles for “Art. Cass. com. 16 September 2014”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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I.-This article applies to entities subject to Article L. 533-22-1. For the credit institutions and investment firms mentioned in Article L. 511-4-3, this article applies to portfolio management activ…
…em of additional taxation, unless the Community Council opts for the system provided for in Article 1609 nonies C, acting by a simple majority of its members, adopted no later than 15 January of the y…
…tituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater vote on the rate of this tax under the conditions set out in Article 1639 A.2. They may…
I.-The information provided by the company on pension commitments, other than basic pension schemes and compulsory supplementary pension schemes, or other lifetime benefits made by the company for the…
The application file for approval includes: 1° In the case of a sole proprietorship, a declaration stating its name, its activity, its address, the address of its secondary establishments and the civi…
…es within the group.II - The provisions of II, III and the second paragraph of IV of article L. 214-165 apply to the company investment funds mentioned in I of this article, with the exception of thos…
…I of article 1379, by the fraction defined in the penultimate paragraph of 1° of 3 of I of article 1640 C. The member municipalities of these establishments receive the additional fraction, provided…
When serving in the operational reserve of the national police or in the operational reserve of the national gendarmerie, civil servants of the national police and military personnel of the national g…
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