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Showing 681–690 of 714 articles for “Art. 150 VA”
…with Articles L. 225-177 to L. 225-186-1 of the Commercial Code, provided that they do not exceed a value of 15,000 euros;10° The service referred to in 7° of II of Article L. 314-1;11° Payments made…
…e deduction is also capped: 1° For sole proprietors, to the positive difference between the sum of €150,000 and the amount of deductions made and not yet credited to income; 2° For joint farming group…
I.-A. The following may avail themselves of this special scheme: 1° Any taxable person established on the territory of the European Union carrying out distance selling of goods imported from third ter…
…f derogation from article L. 214-24-34, shares in limited liability companies or companies with equivalent status in the country in which they have their registered office.II. - The assets may also in…
…cles of association provide that the unit holders or members will be able to benefit from the tax advantages provided for in 2° of 5 of article 38 and to the articles 163 quinquies B, 150-0 A, 209-0 A…
…to an application for a production investment allowance (Articles 211-41 et seq.)I.-Investment approval : A.-General scheme : 1° A copy of the co-production contract(s) with proof of registration in t…
…a representative who undertakes to fulfil the reporting obligations and any formalities relating to value added tax incumbent on the single taxable person and, in the case of taxable transactions, to…
PROFESSIONAL FRAME OF REFERENCE Although sport in France today meets a variety of social expectations (health, leisure, socialising, education, etc.), sport practised in a competitive context remains…
…y data media and, where applicable, the means of decrypting them, which may be held, accessible or available only in the context of investigations requested by the European Commission, the Minister fo…
…taxable amounts of the income mentioned in 1 of article 204 A, with deficits being retained at zero value, and the net income taxable under the progressive income tax scale, excluding deficits, charge…
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