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Showing 61–70 of 66871 articles for “Art. s. 1591 and 1592 · Cass. com. 3 May 1977”
…uater X or 244 quater Y declare to the tax authorities the nature, location, financing arrangements and operating conditions of these investments. When the investments are made by legal entities with…
…the urban areas to be revitalised defined in II, companies that are created between 1 January 2018 and 31 December 2023 and, when they are located in the communes mentioned in the sixth paragraph of…
I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned i…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules laid down for determining the bas…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
The Director General of Customs and Indirect Taxation may, where circumstances justify, and subject to the provisions relating to value added tax, allow temporary admission accounts to be regularised:…
1. Mutual insurers and unions governed by the Mutual Code and provident institutions governed by Title III of Book IX of the Social Security Code may allocate a special solvency reserve account up to…
…In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meani…
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