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Showing 611–620 of 22383 articles for “Art. n° 23-11410 · Cass. com. 16 April 2013”
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
Real estate investment trusts (sociétés civiles de placement immobilier) with a purpose in line with that defined in Article L. 214-114 of the Monetary and Financial Code and authorised to make a publ…
I. - Notwithstanding the provisions of 1 of Article 206, the following are not liable for corporation tax:1° Mixed forest management syndicates defined in articles L. 232-1 et L. 232-2 du code foresti…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
When a decision is made on the application made by each of the parents under the conditions set out in article L. 521-3, the decision granting the most extensive protection is deemed to have been made…
The detailed rules for the application of this section shall be specified by decree in the Conseil d'Etat.
The deliberations are recorded in date order in a register kept under conditions defined by decree in the Conseil d'Etat. They are signed by the mayor and the secretary or secretaries of the meeting.
Mayors of communes or chairmen of special delegations receive a functional allowance set by applying the reference term mentioned in article L. 2123-20 the following scale: Population (inhabitants) Ra…
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