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Showing 101–110 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of cha…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income a sum equal to 40% of the original value, excluding financial costs, of all r…
I. - Capital gains subject to the regime of articles 39 duodecies à 39 quindecies and realised by an individual on the occasion of the free transfer of a sole proprietorship may benefit from the follo…
I. Subject to what is stated in Article 238 octies, and by way of derogation from the provisions of 1 of Article 38, capital gains arising from the disposal during the course of business of fixed asse…
1. and 2. (Obsolete provisions). 3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).
It is forbidden to manufacture, dispatch, sell, offer for sale or hold with a view to sale, under the name of wine, cider, perry or mead, products that do not meet the definition given, for wine, by C…
Sont affranchés des formalités à la circulation :1° (Repealed);2° (Repealed);3° and 4° (repealed)5° (Repealed);6° Under the conditions laid down by order of the Minister responsible for the budget mad…
The designation of "vin doux naturel" is reserved for wines whose production is traditional and customary:Vinified directly by the harvesting producers and made exclusively from their harvests of musc…
Marc wines, sugar wines, piquettes and other wines that do not comply with the provisions of the Community regulations on the common organisation of the wine market, seized from the producer of these…
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