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Showing 11–20 of 3889 articles for “Art. CE 21 Dec 2012 n° 353856”
…bers of the air quality monitoring organisations provided for by article 3 of law no. 96-1236 of 30 December 1996 on air and the rational use of energy, are authorised to deduct from the tax contribut…
…ditions set out in this code for each of these taxes; 2° For taxes collected and audited in accordance with the same procedures and subject to the same penalties, guarantees, securities and privileges…
…t of the completion of the buildings.2 In the event of the transfer by the taxpayer of the rights received as remuneration for his contribution or of the buildings or fractions of buildings received i…
Where a person not established in France is required to appoint or have accredited to the tax authorities a representative established in France pursuant to I of Article 289 A, with the exception of r…
If they fail to comply with the obligations set out in 2 and 3 of III of article 1378 octies, the organisations mentioned in these 2 and 3 are liable to a fine equal to 25% of the amount of the donati…
…ovided for in II of Article 1586 octies shall be punishable by a fine equal to €200 per employee concerned, up to a limit set at €100,000.
…Monetary and Financial Code.II. - 1. The taxable income and profits referred to in I of article L. 214-81 of the Monetary and Financial Code are determined by the management company of the real estat…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
…for the category of waste treatment mentioned by this row, or, in the event of transfer outside France, regulations having equivalent effect to these authorisations. Receipts at unauthorised facilitie…
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