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Showing 441–450 of 20207 articles for “Art. 5-b quinquies”
I. - A tax on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year…
La contribution à la charge des fabricants ou distributeurs de dispositifs médicaux, tissus et cellules, produits de santé autres que les médicaments et prestations associées, mentionnée à Article L.…
I. - Industrial, commercial or agricultural businesses taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A, 44 duodecies, 44 terdecies to 44 s…
…and these companies, funds or equivalent structures. For the application of 1° of II of Article 163 quinquies B, of 1 of I of Article 208 D, of the first paragraph of I of the first paragraph of I of…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
…n or takeover of pre-existing activities, unless it meets the conditions set out in I of article 39 quinquies H as it stood prior to the article 30 of finance law no. 2018-1317 of 28 December 2018 for…
I. - 1. For the purposes of this Code, "trust" means all legal relationships created in the law of a State other than France by a person who has the status of settlor, by inter vivos deed or mortis ca…
…aced under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quinquies. II. - The tax is based on turnover for the previous year or the last financial year ended…
The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-…
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