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Showing 151–160 of 67627 articles for “Art. s. L 237-14 to L 237-31 · Arts. R 237-2”
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…
Taxable persons may deduct the value added tax relating to electricity consumed by land vehicles excluded from the right to deduct, where such vehicles are used for the purposes of transactions giving…
Value added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehic…
Value-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-r…
A regularisation of the tax initially deducted and charged on a good is not made for new unsold food and non-food items that have been donated to associations recognised as being in the public interes…
Taxable resellers subject to the obligations set out in article 297 G who wish to benefit from the scheme provided for in article 297 A and agents are required to request, on behalf of their client or…
The individual retirement savings plan giving rise to the opening of a securities account is opened with a credit institution or an investment firm. The plan may have only one holder. The plan may giv…
I. - Local investment funds (fonds d'investissement de proximité) are venture capital investment funds (fonds communs de placement à risques), at least 70% of whose assets consist of financial securit…
Natural persons guilty of the offence provided for in Article L. 615-14 may also be ordered, at their own expense, to remove from commercial channels the objects deemed to be infringing and any thing…
The fixed-term employment contract of the maritime assessor or the candidate for these functions may only be terminated before the end of the term due to serious misconduct or medical unfitness establ…
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