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Showing 1271–1280 of 54664 articles for “Art. Loi 2012-958 of 16 Aug. 2012”
…stablishment's resources include:1° Proceeds from its commercial operations, in particular the sale of its publications;2° Resources from its training activities;3° Subsidies or contributions allocate…
…France and, where applicable, subsidiaries in which they directly or indirectly hold more than half of the capital are not liable:1° In respect of profits made in France and income from French sources…
Unless otherwise provided, the provisions of this code applicable to the départements and regions apply to the collectivité de Corse. For the application of these provisions: 1° References to the depa…
When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two…
1. For the application of this code and its appendices, with the exception of 2 of article 206, 5° of 1 of article 635 and article 638 A, the sole trader referred to in articles L. 526-22 et seq. of t…
…credits for research expenditure is hereby established.This committee shall be chaired by a member of the administrative jurisdiction appointed by the Vice-President of the Conseil d'Etat. The chairm…
For the determination of the market value used for the assessment of value added tax, in the cases provided for in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, i…
For the determination of the market value used for the assessment of value added tax, in the case provided for in 4° of I of Article L. 59 A of the Book of Tax Procedures, the commission comprises, by…
1. One or more tax record centres shall be set up in each department, under the authority of the Minister responsible for the budget. 2. The tax records centre brings together the various documents an…
The chairman of the Commission des impôts directs et des taxes sur le chiffre d'affaires provided for in article 1651 , of the Commission nationale des impôts directs et des taxes sur le chiffre d'aff…
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