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Showing 1871–1880 of 43720 articles for “Art. 1843-2”
1. Sums paid as remuneration to employees are subject to a tax at the rate of 4.25%. The sums taken into account are those used to determine the basis of assessment for the contribution provided for i…
1. In the event of the transfer or cessation, in whole or in part, of an industrial, commercial, craft, mining or agricultural business, the income tax due in respect of the profits made in that busin…
1. Subject to the provisions of 2 below, articles incorporated into French ships outside the Customs territory are treated as if they were imported directly into the part of the Customs territory wher…
For the application of this code in Mayotte, the terms listed below are replaced as follows:1° (Repealed);2° "Court" or "court of appeal" by: "chambre d'appel de Mamoudzou";3° "Juge d'instance" by: "p…
I. - The following are exempt from value added tax:1° the supply of goods dispatched or transported by the seller or on his behalf, outside the European Community and the supply of services directly l…
Unless otherwise provided, articles L. 214-24-24 to L. 214-26-2 apply to private equity funds.
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
As an exception to the provisions of the first and third paragraphs of Article L. 123-12, individuals placed by option or by right under the simplified actual tax regime may only record receivables an…
As an exception to the provisions of articles L. 123-12 to L. 123-23, natural persons benefiting from the regime defined in article 50-0 of the General Tax Code may not prepare annual accounts. They k…
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