Article 237 ter
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
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Showing 871–880 of 45498 articles for “Art. AN 23-2-2016 n° 78192”
Sums paid by the company, in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code are deducted from its profits for the purpo…
The articles 238 nonies to 238 duodecies apply when the transfer takes place at least two years after the acquisition. However, the tax deferral may not exceed five years. Articles 238 nonies to 238 d…
I. - When the purchase price paid by the lessee for the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference betwee…
When the transfer of undeveloped land or a similar asset within the meaning of A of article 1594-0 G is remunerated by the handover of buildings or parts of buildings to be erected on this land, taxat…
When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
…cation made by each of the parents under the conditions set out in article L. 521-3, the decision granting the most extensive protection is deemed to have been made for the benefit of the children as…
The First President of the Court of Appeal or his delegate may, by reasoned order and without having first summoned the parties, reject statements of appeal that are manifestly inadmissible.When an ap…
The detailed rules for the application of this section shall be specified by decree in the Conseil d'Etat.
…egister kept under conditions defined by decree in the Conseil d'Etat. They are signed by the mayor and the secretary or secretaries of the meeting.
Mayors of communes or chairmen of special delegations receive a functional allowance set by applying the reference term mentioned in article L. 2123-20 the following scale: Population (inhabitants) Ra…
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