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Showing 301–310 of 69831 articles for “Art. I-1°-b and b bis”
…on certain advertising expenses is introduced with effect from 1 January 1998.II. - This tax is payable by any person liable to value added tax whose turnover for the previous calendar year exceeds €7…
The companies defined in Article 238 bis HE must make their investments in the form of:a. Subscriptions to the capital of companies that are subject to corporation tax under ordinary law and whose sol…
…Where rights in a company or group referred to in Articles 8,8 quinquies, 239 quater, 239 quater B, 239 quater C or 239 quater D are included in the assets of a legal entity liable to corporation t…
Salaries paid by the organisations and works mentioned in a and b of 1° of 7 of Article 261 as well as by permanent social bodies of local authorities and companies, to persons recruited on the occasi…
I. - A tax is payable by farmers in respect of their agricultural activities, excluding those placed under the flat-rate agricultural reimbursement scheme mentioned in articles 298 quater and 298 quin…
I.-The following are exempt from value-added tax: 1° The supply of goods and services carried out within the framework of diplomatic and consular relations, within the limits, where applicable, of the…
I. - Are subject to an additional tax to the tax on commercial surfaces provided for by the article 3 of law no. 72-657 of 13 July 1972 instituting measures in favour of certain categories of elderly…
Profits made by associations of lawyers mentioned in Article 7 of Law no. 71-1130 of 31 December 1971 reforming certain judicial and legal professions shall be taxed in accordance with the rules laid…
Profits made by de facto companies shall be taxed in accordance with the rules laid down in this Code for joint ventures.
A decree sets out the procedures for applying articles 238 bis HE to 238 bis HL, in particular the procedures for issuing approvals, reporting obligations and, where applicable, the standard clauses o…
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