Article 235 ter X
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
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Showing 5701–5710 of 6457 articles for “Art. 12 juin 2003”
Property and casualty insurance companies of all kinds must, when they apply to the taxable income for a financial year the surplus of provisions set aside to meet the settlement of claims arising dur…
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
I. - The persons who effectively manage the business of the credit institution or finance company within the meaning of article L. 511-13 and the members of the Board of Directors, the Supervisory Boa…
I. - The persons who effectively manage the business of the firm within the meaning of Article L. 532-2 .4 and the members of the board of directors, the supervisory board, the management board or any…
In order to take into account the consequences on attendance at cinemas of the implementation of the health pass, provided for by decree no. 2021-699 of 1st June 2021 prescribing the general measures…
I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties.The exemption applies to buildings attached to an establi…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…
…e general ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on the 2012 finances for chambers of trades and crafts.This individual ceiling is obtained, for each of these…
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
…financiers shall immediately forward the information received under this Article, II of Article L. 612-44 and Articles L. 621-23 and L. 632-7 to the Autorité de contrôle prudentiel et de résolution. I…
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