Article 279
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
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Showing 1101–1110 of 4006 articles for “Art. 1649 bis C”
Value added tax is levied at the reduced rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the…
I. - To cover the costs of tax assessment and collection, the State shall make a levy on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rat…
I. - The recovery and litigation of penalties calculated on a tax are governed by the provisions applicable to that tax.II. - The recovery and litigation of other penalties are governed by the provisi…
1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…
I. - Income from shares, corporate units or profit shares distributed by French companies, as well as income mentioned in article 118 which benefit international organisations, foreign sovereign State…
I. - 1. The value added tax that has been charged on the price components of a taxable transaction is deductible from the value added tax applicable to that transaction.2. The right to deduct arises w…
The provisions of article 39 quinquies C are applicable to study and research organisations.
The benefit of the provisions of 1° bis and 2° of article 208 is reserved for investment companies governed by articles L. 214-127 et seq. of the Monetary and Financial Code, which allocate all of the…
I. 1° Taxpayers domiciled in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions made under the same conditions as t…
1. With regard to woods, oseraies, alder groves and willow groves located in France, the taxable agricultural profit from the felling of woodland is set at a sum equal to the income used as the basis…
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