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Showing 1311–1320 of 68846 articles for “Art. s. 145 and 223 A”
For the assessment of corporation tax, no account shall be taken of a scheme or series of schemes which, having been put in place to obtain, as a principal objective or as one of the principal objecti…
Any administrative or company cooperative that sells goods directly or indirectly to persons other than members of the staff of the administration or company holding a cooperator's card, is subject to…
1. In each établissement public de coopération intercommunale subject by right or by option to the tax regime provided for in Article 1609 nonies C, an inter-municipal direct tax commission is set up…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 and not exe…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
Any application for authorisation to grant a guarantee to a third party shall be accompanied by a presentation of the transaction, in accordance with the procedures specified in a standard of interven…
Any application for a loan authorisation must be accompanied by a presentation of the planned operation and its financing, in accordance with the terms and conditions specified in an intervention stan…
Prior approval from the supervisory authority is required for property leasing transactions, pursuant to 2° of Article R. 712-7, if one of the following two conditions is met:1° When the amount of the…
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