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Showing 71–80 of 41165 articles for “Art. CE 20-3-2013 n°s 347881 et 347882”
…1-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determining the income taxable for income tax or corporation tax respectively, to the financial year…
…ation of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and Housing Code; 2°…
…one or more new or second-hand inland waterway vessels assigned to the transport of goods at a price at least equal to the disposal price. The boat transferred must, on the date of the transfer, be…
…of subsequent instalments. If the amount of tax is more than 20% higher than the amount of the advance payments made, the late payment interest provided for in article 1727 and the increase provided f…
The cooperative building societies designated in Article L. 432-2 of the Code de la construction et de l'habitation, whose members are subject to the provisions of
…the departments and collectivities designated by joint order of the ministers in charge of the budget and overseas departments and territories.Only companies that meet the following conditions may be…
…come tax base for which maternal assistants and family assistants governed by the articles L. 421-1 et seq and L. 423-1 et seq. of the Social Action and Family Code, the gross income to be taken into…
…me tax or corporation tax on profits made, excluding capital gains arising on the revaluation of assets, until the end of the twenty-third month following the month in which they were created and decl…
I.-In the priority development zones defined in II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the mea…
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…
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