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Showing 3321–3330 of 6639 articles for “Art. BOI-TVA-LIQ-30-20-90-40”
For the first six months, its amount is equal to 80% of the difference between the amount of the gross monthly allowance, before withholding of tax at source, that the person concerned received for th…
All authorisations are deemed to have lapsed: 1° If, through the fault of its beneficiary, the vehicle is not actually put into service within three months of the authorisation being granted or transf…
For the joint practice of their profession, court-appointed administrators may form entities with legal personality among themselves, with the exception of legal forms that confer the status of trader…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of delegated production companies may benefit from a tax credit in respect of t…
The joint ownership agreement (number 89 in table 5) gives rise to the collection of:1° Where the value of the basis of assessment defined in article A. 444-54 is less than or equal to €29,800, a fixe…
Failure by the sponsor to provide the investigators with the information required by law relating to the trial and the investigational medicinal products is punishable by two years' imprisonment and a…
Each year, before 30 September, the Centre national du cinéma et de l'image animée submits to Parliament and the Government a report evaluating the tax credits mentioned in articles…
Repayment of the advance is deducted from the sums due to the contractor, at a rate and in accordance with the procedures laid down in the terms of the contract, by deduction from the sums due by way…
The proceeds of police fines relating to road traffic intended for local authorities referred to in b of 2° of B of I of Article 49 of Law no. 2005-1719 of 30 December 2005 on finances for 2006 are di…
The issue by finance companies of the securities referred to in Articles L. 313-30 and L. 313-31 or the promissory notes referred to in Article L. 313-42 meets one or other of the following two condit…
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