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Showing 551–560 of 65968 articles for “Art. L 225-149-4 and C. civ. Art. 1844-10”
The tax credit defined in Article 244 quater C is deducted from the corporation tax payable by the company under the conditions set out in Article 199 ter C.
With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…
The committee provided for in Article L. 64 of the Book of Tax Procedures comprises:a. a Councillor of State, Chairman;b. a Councillor at the Court of Cassation;c. A lawyer with expertise in tax law;d…
I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
Notaries, bailiffs and other agents with power to draw up deeds and reports, court clerks and administrative authorities who have neglected to submit to registration or to the merged formality, within…
1. The advance payment calculated by the tax authorities under the conditions set out in Article 204 E is paid in twelfths no later than the 15th of each month of the year, in accordance with the proc…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
I. - The place of an intra-Community acquisition of tangible movable property is deemed to be in France if the goods are in France at the time of arrival of the shipment or transport to the purchaser.…
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
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