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Showing 671–680 of 51212 articles for “Art. s. L 228-27 to L 228-29”
The tax reduction defined in Article 244 quater Y is deducted from the corporation tax due in respect of the financial year during which the event giving rise to the tax reduction occurred. Any excess…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
When the group of holders provided for in article L. 228-37 of the French Commercial Code is made up of holders of securities issued by a State-owned industrial and commercial establishment subject to…
The judge shall carry out all useful investigations, even of his own motion. He shall have the right to hear, without formality, persons who can enlighten him and those whose interests are likely to b…
I. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
1. For the application of this article:1° Petroleum products means petroleum products and assimilated products, excluding natural gas;2° Excise suspension schemes means the schemes mentioned in Articl…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
The gardes champêtres send their reports and minutes simultaneously to the mayor and, through the intermediary of the territorially competent national police or gendarmerie judicial police officers, t…
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