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Showing 211–220 of 43843 articles for “Art. 2 ter”
…iable is a non-taxable person not identified in accordance with the combined provisions of Articles 286 ter and 286 ter A;2° (Repealed);3° Transport between France and territories outside Community te…
…tification sign, known as the "appellation d'origine contrôlée" logo, within the meaning of Article 2 of Article 6 ter of the Paris Convention of 20 March 1883 for the Protection of Industrial Propert…
The stamp duty provided for in
The following are subject to the obligations set out in sections 2 to 7 of this chapter: 1° Bodies, institutions and services governed by the provisions of Title I of this Book, including branches of…
…made in respect of cash subscriptions made under the same conditions as those provided for in 1 and 2 of I of Article 885-0 V bis, as it stood on 31 December 2017.However, the rate is set at 25% for p…
…first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be taxed under the ordinary law on ac…
…by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where a supply of goods or services…
…trial and commercial profits, tax regime based on actual profits or based on the simplified regime).2 In the event of dissolution, transformation resulting in the creation of a new legal entity, contr…
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The net amount of taxable income is determined by deducting from the gross amount of sums paid and benefits in money or in kind granted:1° Social security contributions, including:a) Old-age insurance…
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