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Showing 141–150 of 42414 articles for “Art. s. L. 641-13 & L. 643-8”
…lowing this exemption period.II.Communes belonging to a group of communes mentioned in V of article L. 5210-1-1 of the Code général des collectivités territoriales (General Code of Territorial Authori…
…tax, of fees or receipts collected in their name, less retrocessions, as well as miscellaneous gains.3. The turnover of persons whose income subject to income tax falls into the property income categ…
…ealed) ;8 (Repealed) ;9 (Repealed) ;10 (Repealed)II. - The tax does not apply to :1 (Repealed) ;1 bis. Receipts of waste and shipments of waste to another State where it is intended to be recovered as…
…8 quater B, the register is kept by the trustee who entered these assets in the trust assets' records.This register mentions the date of the transaction, the nature of the assets transferred, their or…
I.-Companies engaged in the business of providing live performances, within the meaning of article L. 7122-2 of the French Labour Code, subject to corporation tax, may benefit from a tax credit in res…
…er the conditions of ordinary law in proportion to the turnover made outside the aforementioned areas. This turnover condition is assessed on a financial year by financial year basis;3° Its capital mu…
…he case of non-depreciable assets, and over the depreciation period in the case of depreciable assets. In the event of a subsequent sale of the assets in question, the portion of the subsidy not yet i…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
…that the registered office and all of the business and operating resources are located in these areas.When a company carries out a non-sedentary activity that is partly carried out outside the aforeme…
Companies owing interest paid in respect of sums made available to them by members or shareholders and held in an individual blocked account must attach to their income tax return a statement of the s…
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