Article 238 bis GC
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
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Showing 321–330 of 56931 articles for “Art. 154 bis and 154 bis-0A”
The contributions payable by companies operating one or more pharmaceutical specialities are excluded from deductible expenses for the basis of assessment of income tax or corporation tax in accordanc…
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Sums paid pursuant to articles 9 and 15 de la loi n° 54-782 du 2 août 1954 relative à l'attribution de biens et d'éléments d'actif d'entreprises de presse et d'information, ainsi que les sommes versée…
…undertaking provided for in I of Article 1131 automatically terminates the reservation of enjoyment and the donated property must be handed over to the State at the first requisition, subject to a pen…
It is instituted, for online circle games organised and operated under the conditions laid down by the article 14 of Law no. 2010-476 of 12 May 2010 relating to the opening up to competition and the r…
It is instituted, for sports betting organised and operated under the conditions set by I of article 137 de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entrepri…
…to 12% of the commission accruing to racing companies, net of any remuneration to authorised bodies and holders of foreign rights, is introduced for bets placed from abroad and pooled in France. The l…
…lowing purposes:1° The production or distribution of printed advertising material;2° Advertisements and insertions in newspapers made available to the public free of charge.However, the following are…
…e by any electronic communications operator, within the meaning of Article L. 32 of the French Post and Electronic Communications Code, which provides a service in France other than a service provided…
…72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly shopkeepers and craftsmen are persons liable to value added tax who satisfy the following conditions:a. they pur…
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