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Showing 791–800 of 44263 articles for “Art. CE 23-2-2000 n° 162659”
…rs and other income from bonds, debts, deposits and guarantees, royalties from the assignment or concession of operating licences, patents, trademarks, manufacturing processes or formulas and other si…
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
Forestry groupings formed under the conditions set out in articles L. 331-1 to L. 331-15 of the Forestry Code are not subject to corporation tax; but each of their members is personally liable, for th…
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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…
…In either case, the capital gain resulting from the disposal of the land is determined in accordance with the rules applicable at the time of such disposal.
…t revenue-generating transactions with third parties, unless these are ancillary transactions not exceeding 10% of their total revenue or resulting from an obligation imposed by the public authorities…
…tion is deemed to have been made for the benefit of the children as well. This decision is not enforceable against children who establish that the person who made the application was not entitled to d…
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