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Showing 241–250 of 58206 articles for “Art. L 441-10 s. · Cass. com. 3 March 2015 n° 14-11.414”
The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…
Capital gains subject to the articles 39 duodecies to 39 quindecies and realised on the disposal of inland waterway vessels used for the transport of goods, in operation by a river transport company o…
1. Subject to 2,3 and 4, where their amount exceeds €50,000, taxes payable under the conditions set out in article 1663 shall be paid, at the taxpayer's option, by direct transfer to the Treasury acco…
…Intra-Community acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of…
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
I. - The provisions of this article apply to commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regim…
…e not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Article 4 B, in respect…
I. - Companies placed under one of the regimes provided for by 5 bis, 5 ter and 7 to 7 ter of Article 38, Article 38 septies, IIa of Article 208 C and articles 151 octies, 151 octies A, 151 octies B,…
The reports and formalities mentioned in Article L. 225-129-2, in the second paragraph of l'article L. 225-131, in 1° of Article L. 225-136, to the articles L. 225-138, L. 225-142 and L. 225-143, in t…
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