French General Tax CodeIn force
12. Development tax.
Article 1679 octies
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Showing 21–30 of 50010 articles for “Art. CJEC – Metro I – 25 Oct. 1977 – case 26/76”
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When a legal entity liable to corporation tax has the purpose of transferring the use of movable or immovable property to its members free of charge, the net value of the benefit in kind thus granted…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
The provisions of I quater and II bis of l'article 39 octies A et de Article 39 octies D do not apply to investments made for the purposes of banking, finance, insurance or the activities defined in a…
In accordance with articles L. 442-1and L. 443-10 of the Code de l'action sociale et des familles, the daily remuneration for services rendered and the allowances mentioned in 1° and 2° of Article L.…
The taxpayers referred to in the first paragraph of 1 of II of Article 39 C are required to provide, in the month following the start of the depreciation allowed as a deduction from taxable income, a…
Customs officers and officers placed under the authority of the Minister for Industry or the Minister for Defence and tasked with implementing the Paris Convention of 13 January 1993 on the Prohibitio…
During the period of activity in the customs administration's operational reserve, the reservist customs officer is entitled, for himself and his dependants, to sickness, maternity, invalidity and dea…
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