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Showing 21–30 of 2529 articles for “Art. 31 oct. 1989”
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
…9 or L. 111-10 of the aforementioned Code, is definitively convicted pursuant to Articles 223-1-1, 313-2, 314-1, 321-1, 324-1, 421-1 to 421-2-6 or 433-3-1 of the Criminal Code, donations, legacies an…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
…esentatives and insofar as they have not been ratified by Parliament.The provisions of articles L. 131-1 to L. 131-20 of the Code des juridictions financières will eventually be applicable in this cas…
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The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
The tax deferrals referred to in articles 151 octies to 151 nonies are maintained in the event of the deferral or suspension of taxation of capital gains arising on the occasion of events deemed to pu…
Provided that the members of the association resulting from the conversion are identical to the members of the converted company or body, that no changes are made to the accounting entries and that th…
…ich it is also a member.The provisions of this I are no longer applicable to investments made after 31 December 2003.II. - The allocation to provisions, deducted from the income for a financial year p…
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