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Showing 11–20 of 31248 articles for “Art. Cass. com. – 5 Oct. 2022 – no. 19-23.508”
The income tax or corporation tax reliefs provided for in Articles 44 octies A, 44 terdecies, 44 quaterdecies, 44 quindecies, 44 sexdecies and 44 septdecies do not apply where one or more turnover dec…
…the purpose of repurchasing all or part of the capital of a company, carried out until 31 December 2022 under the conditions mentioned in II, may benefit from a tax credit.For each financial year, th…
…ligible for exemption from business property tax pursuant to articles 1464 A, 1464 F, 1464 G and 1465 and of I of l'article 1466 A, the deliberation determines the exempted proportion of the value add…
…age facilities for non-hazardous waste concerned Unit of collection Quota (in euros) 2019 2020 2021 2022 2023 2024 From 2025 B.-Authorised plants recovering more than 75% of the biogas captured for en…
…a financing agreement accepted by the lessee as of 28 September 2020, and no later than 31 December 2022, and which are allocated by the lessee to its commercial, industrial, craft, liberal or agricul…
…ce with 1.3. A decree specifies the content of the reporting obligations mentioned in 2.4. Article 151 septies shall not apply where the option provided for in 2 is exercised.III. - In the event that…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…he Code de l'action sociale et des familles and exclusively relating to the social welfare service; 5° for life or for an unlimited period; 6° of real estate owned or intended to be owned, under the c…
…and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 50% allowance. To qualify, artisans must be under the age of forty at the time of setting up, have m…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
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