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Showing 41–50 of 4475 articles for “Art. CA Paris – 22 Sept. 1999”
…ble debt securities referred to in article 124 B and all other negotiable or non-negotiable debt or capitalisation securities or contracts, issued or entered into on or after 1 January 1993, the diffe…
…of transactions giving rise to the right to deduct and are operated exclusively by means of electrical energy. The same applies when such vehicles are leased and the tax relating to this lease is not…
…lue added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 1993 ceases to be excluded from the right to deduct in respect of vehicle…
…lue-added tax relating to purchases, imports, intra-Community acquisitions, deliveries and services carried out from 1 January 2006 ceases to be excluded from the right to deduct in respect of off-roa…
…onated to associations recognised as being in the public interest and of a general humanitarian, educational, social or charitable nature under conditions laid down by decree..
The simplified scheme for declaring turnover taxes is the simplified declaration scheme provided for in article L. 162-1 of the code of taxes on goods and services.
Article L. 163-1 of the code of taxes on goods and services is applicable to turnover taxes.
They may apply to benefit from the simplified scheme provided for in article 302 septies A, subject to compliance with the conditions, from 1 January of the second year following the year in which the…
…first financial year or their first period of activity referred to in article 53 A or 1 of article 223 (1). This period also applies to new businesses wishing to be taxed under the ordinary law on ac…
…ced under the scheme defined in Article 50-0 ;b. To other companies whose turnover for the previous calendar year does not exceed the thresholds provided for in 1° and 2° of article L. 162-4 of the co…
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