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Showing 9101–9110 of 24212 articles for “Art. Cass. com. 25-10-1994 n° 90-14.316”
I. - A declaration, in accordance with a model drawn up by the administration, sets out, as appropriate, the elements used to calculate the tax or the option provided for in article 150 VL. It is file…
I. - Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and redu…
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
I.- The transfer of powers to a public-private association automatically entails the application to all the public property, facilities and services necessary for their exercise, as well as to all the…
Articles D. 3121-1 to D. 3121-14 are applicable to Wallis and Futuna.Articles D. 3121-21 to D. 3121-23-1 and D. 3121-24 to D. 3121-26, in the version resulting from Decree No. 2015-796 of 1st July 201…
At each committee meeting, the co-chairmen shall decide which of them shall have the casting vote in the event of a tie.If one of the co-chairmen is absent, he shall be replaced by another member of t…
An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of…
For the purposes of this section, the following definitions shall apply 1° "Instructing party" means either the person who holds an account with the payment service providers defined in point 3 and wh…
For credit institutions and, where applicable, finance companies, the Minister responsible for the economy shall lay down rules concerning, in particular: 1. The amount of the initial capital of credi…
In order to take into account the consequences on attendance at cinemas of the implementation of the health pass, provided for by decree no. 2021-699 of 1st June 2021 prescribing the general measures…
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