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Showing 4371–4380 of 49119 articles for “Art. L 145-16 · Cass. 3e civ. 11 February 1987 · Cass. 3e civ. 23 July 1986 · Cass. 3e civ. 29 February 1972 · Cass. com. 26 October 1993”
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…
I.-The register of purchases and sales provided for in article L. 225-211 to report transactions carried out pursuant to II of article L. 228-12 and of the I of article L. 228-12-1 is held under the t…
I. - Subject to the adaptations provided for in II, Article R. 440-1 is applicable in the Wallis and Futuna Islands, in the version resulting from Decree no. 2014-498 of 16 May 2014.II. - For the appl…
I. - Subject to the adaptations provided for in II, Article R. 440-1 is applicable in New Caledonia in the version resulting from Decree no. 2014-498 of 16 May 2014.II. - For the application of I:1° A…
I. - An additional apprenticeship contribution is instituted.This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
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…
If the employment contract is terminated at the employer's initiative before the end of the period referred to in article D. 5522-7, the amount of the aid is repaid in full by the employer to the Stat…
When the needs of the armed forces so require, the Minister of Defence takes back full control of all or part of the activities and equipment mentioned in article L. 6147-7. In this case, except in ex…
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