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Showing 2351–2360 of 2470 articles for “Art. 1er oct. 2014”
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, deter…
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
I. - Where, for an insurance undertaking which does not belong to a group within the meaning of Article L. 356-1, the commitments constituted in respect of the operations governed by this chapter repr…
In their capacity as intermediary bodies of the State, the establishments of the Chambers of Commerce and Industry network each have a function of representing the interests of industry, commerce and…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
I. - The Metropole of Lyon automatically exercises, in place of the municipalities located on its territory, the following competencies:1° In terms of economic, social and cultural development and pla…
Other than the cases provided for in 1°, 2° and 4° of Article 776, bulletin no. 2 of the criminal record is issued: 1° To the State public authorities responsible for policing foreign nationals; 2° To…
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