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Showing 61–70 of 59096 articles for “Art. s. 815-9 and 815-13”
…ing. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automobile, cycle and motorbike repair professions.The tax…
I.-Capital gains realised on exchanges of agricultural land, carried out as part of a rural land development scheme within the meaning of article L. 121-1 of the Code rural et de la pêche maritime by…
…ust 1986 reforming the legal status of the press, when this newspaper or publication is a political and general information press within the meaning of article 4 of law no. 47-585 of 2 April 1947 rela…
For the income tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be t…
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…
1 Notwithstanding the provisions of article 1681 quinquies and 1 of article 1681 sexies, corporation tax as well as taxes recovered under the same conditions, the business property tax (cotisation fon…
…ised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2° A regulated loan is defined as a loan granted to finance the construction, acqu…
…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…
…rcised by companies listed in a public register kept by the State representative in the departments and collectivities designated by joint order of the ministers in charge of the budget and overseas d…
…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…
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