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Showing 591–600 of 44424 articles for “Art. 2°-b”
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
The medium-term negotiable securities referred to in 2°b of Article R. 332-2 must meet the following conditions: a) They must be issued for at least 30 million euros ; b) They must be valued by at lea…
I. - A tax on the physical video and online distribution of audiovisual content is due in respect of operations:1° The sale and rental in France of videograms intended for the private use of the publi…
I. - Long-term capital gains subject to the articles 39 duodecies to 39 quindecies realised in the course of a commercial, industrial, craft, liberal or agricultural activity, are taxed after applicat…
A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to fr…
Sums due to employees in respect of employee profit-sharing, pursuant to Title II of Book III of Part III of the Labour Code, are exempt from income tax when they have been allocated under the conditi…
I. - A health fee is introduced for the benefit of the State for the control of certain substances and their residues. This fee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or proce…
By way of derogation from article R. 3126-4, when the estimated value of the concession contracts referred to in b of 2° of article R. 3126-1 is equal to or greater than the European threshold set out…
The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Ar…
1° Under the derogating provisions of Article 2a, the customs administration is authorised to check the quantity, quality, markings, packaging, destination or use of goods with national or Community s…
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