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Showing 1601–1610 of 1802 articles for “Art. 1er oct. 1997”
The provisions of articles L. 129-5 to L. 129-12 apply in the overseas departments and Saint-Pierre-et-Miquelon when the universal employment-service voucher is in the nature of a special payment vouc…
…buildings not covered by article 1500 and to 1.01 for all other built properties; q. In respect of 1997, at 1 for non-built properties, for industrial buildings not covered by article 1500 and at 1.0…
…required to have an emergency kit and a first aid kit on board each aircraft by the Order of 12 May 1997 on the technical conditions for the operation of aircraft by an air transport company, the medi…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption:1° Falling under CN codes 2009 and 2202 of the customs tariff;2° Containing added sugars;3…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
The remuneration provided for in Article L. 311-3 is paid by the manufacturer, importer or person making intra-Community acquisitions, within the meaning of 3° of I of Article 256 bis of the General T…
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