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Showing 731–740 of 4447 articles for “Art. 278-0 B”
By derogation from Article 991 are exempt from the special tax: 1° Group insurance and collective operations underwritten by a company or group of companies for the benefit of their employees or by a…
…risk is located outside France or does not relate to an industrial, commercial or agricultural establishment located in France are exempt from the special tax; in the absence of a definite material l…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
Payments made to insurance organisations by the supplementary retirement, provident or supplementary pension institutions referred to in articles L. 922-1, L. 931-1 and L. 941-1 of the Social Security…
…he amount of this flat-rate tax is set at €2,800 for pylons supporting power lines whose voltage is between 200 and 350 kilovolts and €5,592 for pylons supporting power lines whose voltage is greater…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
…nts other than decisions is remunerated at the rate of 0.46 euros per page. If the proceedings have been digitised, the copy may be issued in digitised form; it is then remunerated at the rate of 5 eu…
…om corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
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