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Showing 41–50 of 22260 articles for “Art. Cass. com. – 18 Oct. 2016 – no. 15-13.834”
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
During the period of activity in the customs administration's operational reserve, the reservist customs officer is entitled, for himself and his dependants, to sickness, maternity, invalidity and dea…
Customs officers and officers of the Directorate-General for Risk Prevention and its decentralised departments are authorised, for the purposes of their duties to monitor waste treatment conditions an…
The tax referred to in article 266 sexies is based on :1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e;2. The weight of…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
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…
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