Article 163-0 A
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
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Showing 2701–2710 of 22200 articles for “Art. n° 23-10455 · Cass. com. 16 September 2008”
I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Open the article to read the full text in English.
I.-This article applies to entities subject to Article L. 533-22-1. For the credit institutions and investment firms mentioned in Article L. 511-4-3, this article applies to portfolio management activ…
…em of additional taxation, unless the Community Council opts for the system provided for in Article 1609 nonies C, acting by a simple majority of its members, adopted no later than 15 January of the y…
I. - Companies operating in France, within the meaning of I of Article 209, are subject to a tax on high-frequency trading in equity securities, within the meaning of article L. 212-1 A of the Monetar…
Companies subject to corporation tax on the basis of their actual profits may benefit from a tax reduction equal to 90% of payments made towards the purchase of cultural property having the status of…
A decree sets out the terms of application of articles 238 bis HV to 238 bis HZ and, in particular, the reporting obligations.
Environmental judicial officers are appointed from among the persons mentioned in the first and third paragraphs of Article R. 15-33-29-21, by joint order of the Minister of Justice and the Minister f…
The national council concludes contracts governed by article L. 4322-12 under the conditions set out in section 1 of chapter II of title II of book I.
I.-The information provided by the company on pension commitments, other than basic pension schemes and compulsory supplementary pension schemes, or other lifetime benefits made by the company for the…
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