Article 285 ter
A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passeng…
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Showing 81–90 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
A tax is introduced for the benefit of the regions of Guadeloupe, French Guiana, Martinique, Mayotte and Réunion, payable by public air transport companies. It is added to the price charged to passeng…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
It is granted to heirs and, where applicable, to cohabitants liable for payment of the persons mentioned in 1° to 2° ter and 7° to 10° of I of l'article 796 :1°(Repealed);2° For income tax, a discharg…
…all be made in accordance with the conditions and deadlines laid down by decree in the Conseil d'Etat.
…covered by article L. 214-37 of the Monetary and Financial Code as it read prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou qu'un fonds pr…
…mined in accordance with the conditions set out in II, within the limit of the group's overall profit.When meeting the conditions required to benefit from the provisions of one of the schemes provided…
In the course of controls falling within their remit, customs officers, once they have consulted the processing of personal data relating to individuals, objects or vehicles for which an alert has bee…
…rtion equal to the growth rate of the consumer price index excluding tobacco for the year before last. These amounts are expressed with two figures after the decimal point, the second figure being inc…
…emises mentioned in 1° to 3° without being topographically integrated into a production establishment.IV. - For the assessment of the immediate, adjoining and annexed nature of the premises mentioned…
1. The withholding tax provided for in 2 of article 119 bis is not applicable to dividends distributed to a legal entity that meets the conditions listed in 2 of this article by a company or organisat…
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