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Showing 971–980 of 61096 articles for “Art. L 143-20 · CA Paris 2 November 1923 · CA Paris 4 December 1912”
I. Income tax is assessed under the conditions set out in articles 201 and 202 when companies or organisations placed under the partnership regime defined in articles 8 to 8 ter wholly or partially re…
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
Capital gains realised under the conditions provided for in articles 150 U to 150 UC are taxed at a flat rate of 19%. They are taxed at the rates provided for in III bis of article 244 bis A when they…
In the event of the transfer or cessation of a business, the provisions referred to in articles 39 bis to 39 bis B not yet used shall be considered as a component of immediately taxable profit under t…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
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The mayor will issue an order authorising the use of temporary facilities by the public in the light of the opinion issued by the departmental advisory committee on safety and accessibility. The mayor…
Concentrations of land motor vehicles taking place on roads open to public traffic are subject to declaration.However, concentrations of less than fifty vehicles are not subject to declaration.Events…
It is forbidden to import, hold with a view to sale, offer for sale, sell, distribute free of charge or against payment, hire out or make available to the public the equipment referred to in article R…
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