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Showing 331–340 of 61403 articles for “Art. s. L 621-3 to L 621-6”
1. Income and expenses corresponding to the late payment penalties mentioned in article L. 441-9 and in II of article L. 441-10 of the French Commercial Code are attached, for the purposes of determin…
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The professional activity of obtaining for others the tax benefits provided for in articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 2…
Persons who make investments benefiting from the provisions set out in Articles 199 undecies A, 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W, 244 quater X or 244 quater Y…
The chargeable event for the tax provided for in article 266 sexies occurs and this tax is payable at the time when :1. The receipt of waste in a facility mentioned in 1 of I of article 266 sexies ;1a…
I. - A. - When they are not taken into account for the assessment of income in the various categories, the sums paid, until 31 December 2022, by a taxpayer domiciled in France within the meaning of Ar…
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…
I. - La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules l…
I. - A general tax on polluting activities has been introduced and is payable by the following natural or legal persons:1. a) Any person receiving hazardous or non-hazardous waste and operating a faci…
…orised by the State representative in the department, after receiving the opinion of the departmental commission for intercommunal cooperation meeting in the formation provided for in the second parag…
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