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Showing 21–30 of 52951 articles for “Art. 80 bis IV al. 2”
…ber of days registered in the time savings account exceeds the threshold mentioned in article R. 6152-807-1, the practitioner may opt, for the days exceeding this threshold and in the proportions he w…
…al charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation tax up to the higher o…
…is levied at the reduced rate of 10% in respect of supplies of the following products:1° (Repealed);2° (Repealed);3° (Repealed);3° bis The following products:a) firewood;b) agglomerated forestry produ…
…ber of trades and crafts, submission of the business declaration and its supporting documents is equivalent to submission of the declaration provided for in article L. 123-29. The declarant must also…
As part of an operation to monitor the routing or transport of objects, goods or proceeds derived from the commission of one of the offences falling within the scope of Articles 706-73,706-73-1or 706-…
…to the deduction of lump-sum allowances that a company allocates to its directors or company executives for representation and travel expenses, directors mean, in partnerships and joint ventures that…
…alist certificates cannot be remunerated even though the profit for the last financial year is positive, the maximum proportion of profits that can be allocated to remunerating certificates is equal t…
With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit fr…
The profits mentioned in article 35 shall give rise to the collection of a levy at the rate provided for in the second paragraph of I of article 219 when they are made by taxpayers or companies, whate…
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
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