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Showing 41–50 of 24422 articles for “Art. Cass. com. – 20 Sept. 2011 – no. 10-21.623”
…n euros)AMOUNT OF TAXABLE CAPITAL GROWTHAMOUNT OF TAXFrom €50,001 to €60,000 2% PV-(60,000-PV) × 1/ 20De60,001 to 100,000 2% PVDe100,001 to 110,000 3% PV-(110,000-PV) × 1/ 10De110,001 to 150,000 3% PV…
…sation of the international sporting competition:a) From corporation tax as provided for in Article 205 of this Code;b) From income tax in respect of industrial and commercial profits as defined in Ar…
…the development of the repertoire of new talent under a contract entered into on or after 1 January 2022 and meeting all of the following conditions is eligible for the tax credit referred to in I: 1°…
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…
Alimony paid to a child over the age of majority is subject to income tax within the limits allowed for its deduction. Alimony paid for a minor child living alternately with his or her parents and tak…
Officials of the Directorate-General for Customs and Indirect Taxation and officials of the Directorate-General for Enterprise may, on request or spontaneously, disclose to each other all information…
Customs and excise officials and the other persons mentioned in Article L. 5112-1-22 of the Transport Code may disclose to each other, either spontaneously or on request, all documents and information…
I. - A salaried reserve customs officer who carries out a period of employment or training as part of the Customs Administration's operational reserve during his working hours must, where the duration…
Officials of the administrations of the other Member States of the European Union, duly authorised by the requesting authority by means of a written mandate and authorised by the French administration…
…These allocations are deductible up to:- 60% of taxable income for the financial year beginning in 2012;- 40% for the financial year beginning in 2013.2. Amounts deducted from the reserve referred to…
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