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Showing 231–240 of 2273 articles for “Art. 238 bis K”
…axation, unrealised capital gains included in the company's assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the acco…
…ved by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks, companies must make a request in the income tax return for the financial year in which the said…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
In accordance with the provisions of the first paragraph of Article L. 5422-10 du code du travail, employers' contributions to the financing of the insurance allowance provided for in l'article L. 542…
…in 2° of 3 of Article 158 as well as that of distributed income not eligible for this allowance, broken down by category of shares or units. For distributed income that does not result from decisions…
…y out commercial transactions through its intermediary. It also provides them with an electronic link to the websites of the relevant authorities to enable them to comply with these obligations, where…
…a company between persons liable for value added tax, no supply of goods or services is deemed to take place.The joining or leaving of a taxable person as a member of a single taxable person constitut…
…e values are understood to include all costs and taxes, excluding value added tax and levies of any kind charged in addition to this tax and according to the same rules as the latter. In addition, fla…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
…e there is an identical offer not comprising all or some of the services in this transaction and marketed by the supplier under comparable conditions. II.-The taxable amount of a transaction included…
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