Article 298 bis
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
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Showing 3101–3110 of 28804 articles for “Art. 30 mai 2018”
I. - For their agricultural operations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added ta…
…s fine is set in proportion to the benefits derived from the breaches established, up to a limit of 30% of the average annual turnover calculated on the last three annual turnover figures known on the…
…ies referred to in Article L. 313-21-1 shall each pay a flat-rate contribution of between €100 and €300, defined by order of the Minister for the Economy. Persons simultaneously carrying on the busine…
…e 8c.7° bis (Repealed as from the date of entry into force of I of article 26 of law no. 96-1182 of 30 December 1996, JO of 31);8° Persons who, on a professional basis, carry out, directly, through an…
…corporate rights in companies or groupings falling within the articles 8 to 8 ter, whose assets are mainly made up of real estate or rights relating to such property, are subject exclusively to the ta…
…retained within the limit of 25% of overall net income and €18,000.3. The tax reduction is equal to 30% of the sums withheld in 2.The rate mentioned in the first paragraph is increased to 36% when the…
…financial institution within the meaning of Article L. 511-21 whose subsidiaries are exclusively or mainly institutions or financial institutions, at least one of these subsidiaries being an instituti…
…ination was made. Class 2 and Class 3 investment firms shall apply the provisions of Article L. 533-30-8 to the remuneration paid for services provided or results obtained during the financial year fo…
…eas in each of the regions comprising mountain areas, within the meaning of Article 3 of Law no. 85-30 of 9 January 1985 on the development and protection of mountain areas;f) The national low-carbon…
…in articles 1390 and 1391 of the General Tax Code; b) Property tax on undeveloped properties up to 30% of its revenue. This amount is increased by the sum corresponding to the exemptions that have be…
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