Article 38 sexies
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
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Showing 221–230 of 67349 articles for “Art. s. L 141-3 and L 141-4 · C. civ. Arts. 1644 and 1645”
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
I. - The financial administrations shall communicate to the administrations of the other Member States, at their request, any information that is likely to be relevant for the recovery of the debts me…
The consumer has a period of two years from the date of supply of the digital content or digital service to obtain the implementation of the legal guarantee of conformity in the event of the appearanc…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
I. - The tax is declared and settled by the taxpayer on the dates determined by an order of the Minister responsible for the budget. The frequency of declarations and payments is at most monthly and a…
I. - In the collectivities covered by Article 73 of the Constitution and in the overseas collectivities of Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, each observatory includes, in ad…
1 Industrial and commercial companies that subscribe to the capital of companies that have entered into an agreement with the State under the conditions provided for in Article 1 of Ordinance no. 59-2…
I. - 1. Companies meeting the conditions set out in Article 44 sexies-0 A are exempt from income tax or corporation tax on profits made in respect of the first profitable financial year or tax period,…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I. - For tax purposes, the following constitute an element of the cost price of the land on which the building is erected:a. the fee paid, in respect of a given building, under the articles L 520-1 to…
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