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Showing 2061–2070 of 60150 articles for “Art. 261 A”
By way of derogation from I and II of article 257 ter, where the elements other than incidental elements of a transaction are subject to the special rates provided for in articles 281 quater to 281 oc…
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I. - When, in the course of a year, a taxpayer has realised income which by its nature is not likely to be collected annually and the amount of this exceptional income exceeds the average net income o…
Candidates are forbidden to have printed or handwritten documents with them, on pain of exclusion. However, they may consult codes or compendia of laws, decrees and circulars; the latter may include r…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
I.- Electronic transmissions from the single body referred to in Article R. 123-1 to the recipient bodies and competent authorities are carried out, pursuant to Article R. 123-7 and the conditions of…
NATIONAL GUIDELINES FOR HARM REDUCTION INITIATIVES AIMED AT SEX WORKERS I. - Reference framework Article L. 1181-1 of the present code, resulting from the law of 13 April 2016 aimed at strengthening t…
SPECIFICATIONSThe following provisions apply in the absence of specific provisions set out in the decree for the term in question.A. - Clauses general to all specific environmentsClause 1. - The schoo…
Non-taxable legal entities that have paid value added tax on the importation of a good may obtain a refund of the tax if they dispatch or transport that good to another Member State of the European Co…
I. - 1. Subject to the provisions specific to industrial and commercial profits, non-commercial profits and agricultural profits and to Articles 150 UB and 150 UC, net gains from disposals for conside…
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