Article 1586 octies
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
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Showing 2321–2330 of 18868 articles for “Art. Cass. com. 1er avril 2003 n° 00-11645”
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
In relation to the basis of dispersion defined in Article R. 332-3, the value on the balance sheet of an insurance undertaking referred to in Article L. 310-3-2 of the assets mentioned below admitted…
I. - Natural persons constituting or benefiting from a trust defined in Article 792-0 bis are subject to a levy set at the highest rate mentioned in 1 of Article 977.II. - Where their administrator is…
A. - Subject to the provisions of Article L. 2333-10, the maximum rates referred to in B shall apply.B. - Subject to the provisions of articles L. 2333-12 and L. 2333-16, these maximum rates are, with…
The registration of mortgages is carried out by the department responsible for land registration on the filing of two forms dated, signed and certified as true by the signatory of the certificate of i…
Fees applicable to toxicological analyses Nature of procedure and technique used Reference to the social security key letter (value as at 1 July 2017) (1) Coefficient Rounded metropolitan rate excl. V…
The synthetic index of resources and charges mentioned in article L. 2334-16 for municipalities with 10,000 inhabitants or more is made up of:1° The ratio between the per capita financial potential of…
The following are authorised to issue negotiable debt securities: 1. Credit institutions, investment firms and the Caisse des Dépôts et Consignations, subject to compliance with the conditions laid do…
I. - In the départements of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion and unless otherwise decided by the communes or groupings with their own tax system, under the conditions set out…
Voluntary or volunteer activities enabling the acquisition of rights recorded in euros and registered on the personal training account are :1° Civic service as referred to inarticle L. 120-1 of the Fr…
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