Article 80 decies
…e for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total and definitive invalidity of the insur…
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Showing 11–20 of 3518 articles for “Art. CE 30 Dec 2010 n° 338197”
…e for professional football players instituted by the professional football charter are, with the exception of the capital sum in the event of the death or total and definitive invalidity of the insur…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
A reservist customs officer who suffers damage during periods of employment or training in the reserve and, in the event of death, his dependants, shall be entitled, at the expense of the State, to fu…
Customs officials and officials responsible for implementing the Heritage Code may provide each other, on request or spontaneously, with all information and documents held or collected in the course o…
…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…
For corporation tax purposes, companies may apply exceptional depreciation equal to 50% of the amount of the sums actually paid to subscribe to the capital of the companies mentioned in article 238 bi…
…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…
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.
…ishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allo…
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