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Showing 681–690 of 17981 articles for “Art. al. 1er + Cass. 3e civ.”
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
I.-For the application of article L. 3115-1 in New Caledonia and French Polynesia :1° The following sentence is inserted after the first sentence of the third paragraph: "In New Caledonia and French P…
The enforcement measures provided for in Article L. 412-1 :1° The provisions of Articles 1 to 7,9 to 18,21,22,29,36,38,45 and 48 of Regulation (EU) 2019/787 of the European Parliament and of the Counc…
The tax credit defined in article 220 quindecies is deducted from the corporation tax due by the company in respect of the financial year during which the expenses defined in III of the same article 2…
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots…
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
…he regional prefecture no later than 15 and 31 December respectively of the year preceding the renewal. The new designations take effect from the following 1st January.
I. - With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes…
I.-The collectivity of Corsica shall benefit from the proceeds of the domestic consumption tax on energy products and the domestic tax on insurance policies available to the territorial collectivity o…
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