French General Tax CodeIn force
I: Rates
Article 278
The standard rate of value added tax is set at 20%.
AI translation · Updated 8 Nov 2023Open Article
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Showing 2291–2300 of 5562 articles for “Art. BOI-TVA-LIQ-30-20-95”
The standard rate of value added tax is set at 20%.
The amount of the direct allocation is set at 20% of production expenses.
The deed recording the deposit provided for in Article L. 511-30 contains the date of the bill of exchange, the due date and the name of the person in whose favour it was originally made. In the event…
The declaration provided for in the sixth paragraph of article L. 228-30 is made by simple or registered letter.
Leases for construction or rehabilitation (number 78 in table 5) give rise to the collection of an emolument composed of:1° A component proportional to the payments made on any basis whatsoever during…
A fonds commun de placement dans l'innovation : 1° May not hold more than 35% of the capital or voting rights of any single issuer. However, due to the exercise of exchange, subscription or conversion…
The maximum proportion of the profits of the last financial year and previous financial years that may be allocated annually to the remuneration of mutualist certificates is equal to 10% of the sum of…
I.-Income net of levies resulting from the application of a of A of I and of II of Article 1641 of the General Tax Code to property tax on built-up properties are allocated to the départements as comp…
A group of divers with PE-12 qualifications may dive from 0 to 12 metres under the responsibility of the person supervising the group. A group of divers undergoing technical training leading to the PE…
For the application of article R. 5213-76 to Mayotte, the words: "in article L. 321-1 of the Social Security Code" are replaced by the words: "in 7° of article 20-1 of order no. 96-1122 of 20 December…
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