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Showing 3561–3570 of 69745 articles for “Art. s. R 743-140 and A 743-10”
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
1. Corporation tax is established at the place of the principal establishment of the legal entity. However, the administration may designate as the place of taxation: either that where the effective m…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
I. - Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 and not exe…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
Any application for authorisation to grant a guarantee to a third party shall be accompanied by a presentation of the transaction, in accordance with the procedures specified in a standard of interven…
Any application for a loan authorisation must be accompanied by a presentation of the planned operation and its financing, in accordance with the terms and conditions specified in an intervention stan…
Any person selling products or providing services, bound by a franchise agreement to a franchisor, shall inform the consumer of its status as an independent business, in a legible and visible manner,…
The model tables referred to in III of article D. 441-4 are annexed to this article.
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land from…
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