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Showing 1391–1400 of 4024 articles for “Art. 244 bis C”
Article 261 G of the General Tax Code governs the application of exemptions from value added tax to admission fees for screenings of cinematographic or videographic works that are pornographic or inci…
A jury is appointed by the purchaser, with the exception of the following cases:1° For design-build contracts awarded by contracting authorities in the cases listed in 1° to 3° and 5° of Article R. 21…
For corporation tax purposes, companies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital…
Subject to special provisions, the following are liable to registration duties:1° When they do not give rise to the merged formality, the deeds referred to in 1 of article 635 ;2° The acts referred to…
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or on…
In 5° of article L. 225-115, the words: "payments made pursuant to 1 and 4 of article 238 bis of the General Tax Code" are replaced by the words: "tax deductions provided for by the provisions of tax…
At 5° of article L. 225-115, the words: "payments made in application of articles 1 and 4 of article 238 bis of the French General Tax Code" are replaced by the words: "tax deductions provided for by…
When the bodies mentioned in article L. 5314-1 and in 1° bis of article L. 5311-4, as well as the academy rectors for the contracts mentioned in article L. 5134-125 take decisions or allocate aid for…
I. - Interest on sums left with or made available to a company by an affiliated company, directly or indirectly, within the meaning of 12 of the article 39, are deductible : a) Within the limit of tho…
The following may pay value added tax at their request: 1° (Provision no longer applicable). 2° Persons who let bare premises for the purposes of the business of a lessee liable for value added tax or…
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