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Showing 101–110 of 56931 articles for “Art. 154 bis and 154 bis-0A”
…cles 199 quindecies, 199 sexdecies, 199 sexvicies, 199 septvicies, 199 novovicies, 199 tricies, 200 and 200 quater B, regularised when the tax is settled, after any various tax credits have been deduc…
…r regulatory status or whose title is protected or a partner in a company referred to in articles 8 and 8 ter, carrying on a liberal profession, in order to practice his profession there, the payment…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
…tax burden with similar products of national origin. Decrees issued by the Minister for the Economy and Finance set the terms and conditions for the application of this provision for each type of good…
1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disc…
For the purposes of calculating registration duties and land registration tax, the value of the claim held on a trust is valued at the real net market value of the assets placed in trust or the assets…
1. The following are exempt from registration duties, land registration tax and the contribution provided for in Article 879 transfers of property, rights and obligations resulting from the transforma…
…e by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher of the following…
…isting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code des impositions sur…
…ce areas in accordance with the procedures laid down in this chapter. 2. The creation of warehouses and customs clearance areas is subject to authorisation from the Director General of Customs and Exc…
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