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Showing 21–30 of 4596 articles for “Art. 15 Oct 1997”
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…
…area, or in the purchase of land for which a commitment to build provided for in I of A of article 1594-0 G has been subscribed, or in the subscription of shares or units in companies whose main purp…
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…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
For the application of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are unde…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
I. - When the Minister responsible for the budget receives from the Court of Audit the declaration referred to in the third paragraph of article L. 143-2 of the French Financial Jurisdictions Code, it…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…
All contracts, agreements or conventions entered into by public administrations and providing for the exemption of taxes, duties or levies collected by the State on its own behalf or on behalf of publ…
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