Article 790 A bis
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
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Showing 231–240 of 1102 articles for “Art. 1594-0 G”
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quat…
Conditions for teaching nitrox diving in the natural environmentDEVELOPMENT AREASMINIMUM SKILLSof diversSKILLSminimumof the person supervisingthe groupMAXIMUM NUMBER of the group(not including the per…
The rules relating to expenditure giving entitlement to the tax credit for expenditure on executive production of cinematographic or audiovisual works are set out in Articles 46 quater-0 ZY bis to 46…
Not applicable in Guadeloupe, Réunion and Martinique: 1° Les articles 298 sexdecies G and 298 sexdecies H; 2° The other provisions relating to value added tax insofar as they refer to transactions car…
In the departments of Guadeloupe, Martinique and Réunion, value added tax is levied:1° a) At the reduced rate of 2.10% for the transactions referred to in articles 278-0 bis to 279-0 bis A and to arti…
Direct or indirect propaganda and advertising by radio broadcasting in favour of beverages containing more than 1.2% alcohol by volume is authorised only : - Wednesdays, between 0.00 and 7.00; - on ot…
…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 and…
PARTICIPATION IN THE FINANCING OF THE COMMON BOURSETable no. 1 PRODUCT EXCLUDING TAX COEFFICIENTCALCULATIONFrom 0 to 100,000 euros (a) 0 A = 0. From €100,000 to €200,000 (b) 1 B = (b) × coefficient ×…
…hery or aquaculture products, in a land-based establishment or in a factory vessel, pays a processing health fee to the State. II. - This fee is based on the weight of products introduced into a land…
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