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Showing 1431–1440 of 2166 articles for “Art. 239 bis AB”
…subject to corporation tax under the same conditions if the activity were carried out in France; 1° bis (repealed); 1° ter (repealed); 1° quater The securities mentioned in I or III of article L. 214-…
…and 1381 ;2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation princi…
…the meaning of 2° of article L. 111-4 of the code of taxes on goods and services mentioned in II.I bis.-.The contribution is payable by the person who makes the first delivery of the products mention…
…ommunity acquisitions of new means of transport made by persons mentioned in 2° of I of article 256 bis or by any other non-taxable person.II. - The supply by a taxable person of a new means of transp…
…ity of Corsica benefits from the following tax resources:1° The taxes provided for in Article 575 E bis, in I of Article 1586 and in Article 1599 bis of the General Tax Code;2° The proceeds of the inc…
I. - The supply of goods and services for consideration by a taxable person acting as such is subject to value added tax.II. - 1° The transfer of the power to dispose of tangible property in the same…
…benefits is prohibited. Expenses related to pregnancy and maternity shall not result in less favourable treatment of women in terms of premiums and benefits. By way of derogation from the first parag…
I.-The following are applicable in the territories of Saint-Barthélemy and Saint-Pierre-et-Miquelon: 1° The delegated acts provided for in Articles 17, 31, 35, 37, 50, 56, 75, 86, 92, 97, 99, 109a, 11…
In this subsection and for the application of the provisions relating to freedom of establishment and freedom to provide services :1. Banking service" means a banking operation within the meaning of A…
…quies and the failure to record the transaction. The professional client is jointly and severally liable for payment of this fine, which may not exceed €375,000 per financial year. However, where the…
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