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Showing 411–420 of 4006 articles for “Art. 1649 bis C”
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
I. - Sums paid by the company in application of savings plans set up in accordance with the provisions of Title III of Book III of Part Three of the Labour Code, are exempt from income tax established…
The approval provided for in article 238 bis HE is issued by the President of the Centre national du cinéma et de l'image animée to original French-language works, as defined in the decree issued in a…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
The shares subscribed for must be in registered form. No single person may hold, directly or indirectly, more than 25% of the capital of a company defined in article 238 bis HE. This last provision is…
Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…
1. Value added tax is levied at the reduced rate of 10% on improvement, conversion, development and maintenance work other than that mentioned in article 278-0 bis A relating to premises for residenti…
I. - Where the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
Value added tax is levied at the reduced rate of 5.5% in respect of:A. - Supplies relating to:1° Foodstuffs intended for human consumption, products normally intended to be used in the preparation of…
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