Article 203
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
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Showing 81–90 of 3833 articles for “Art. n° 20-16.802”
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
It is established a tax on all profits or income made by companies and other legal entities designated in article 206. This tax is referred to as corporation tax.
1. In the event of the cessation of the practice of a non-commercial profession, the income tax due in respect of the profits from the practice of that profession including those arising from debts ac…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
Interest on advances made by the agent is due to him from the principal, from the date of the recorded advances.
A settlement is a contract by which the parties, by mutual concessions, terminate a dispute that has arisen, or prevent a dispute from arising.This contract must be drawn up in writing.
If a person who had compromised on a right which he had in his own right subsequently acquires a similar right in the right of another person, he is not, as regards the newly acquired right, bound by…
To transact, you must have the capacity to dispose of the items included in the transaction. The guardian may only transact for the minor or adult under guardianship in accordance with Article 467 und…
Only the credit institutions mentioned in I of Article L. 511-1 of the Monetary and Financial Code, the institutions and services listed in Article L. 518-1 of the same code, the investment firms ment…
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