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Showing 1–10 of 43719 articles for “Art. 2 oct. 1979”
The settlor cannot release himself from the payment of the annuity, by offering to repay the capital, and by renouncing the recovery of the arrears paid; he is bound to serve the annuity during the wh…
…y are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within the meaning of 2° of Article L. 111-4 of the same…
The tax referred to in article 266 sexies is based on :1. The weight of waste received or transferred to another State by the operators or persons mentioned in 1 of I of Article 266e;2. The weight of…
…1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid for cash subscriptions to units or shares in venture capital mutual funds, professional…
…mation items made by press agencies appearing on the list provided for in article 1 of order no. 45-2646 of 2 November 1945 as amended, as well as the transfer or retrocession by a press company, of i…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I. - Pursuant to Article 79(2)(a) of Regulation (EU) 2017/625 of the European Parliament and of the Council of 15 March 2017 on official controls and other official activities performed to ensure the…
…s in kind mentioned in the first paragraph granted during a financial year opened until 31 December 2023.
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