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Showing 181–190 of 67437 articles for “Art. I-5° bis and Art. 35 bis”
The situation to be taken into account is that existing on 1 January of the year of taxation. However, in the year of the occurrence or cessation of one or more of the events or conditions mentioned i…
…g to double taxation. If so, the tax is calculated by adding the remuneration to the taxable income and making a deduction from the figure obtained in proportion to the amount of that remuneration.
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
The single services mentioned in III of article 257 ter are exempt from value added tax for the part of these services relating to services performed outside the European Union.(Cf. Instruction 1996-1…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
Any person, association or body that has not paid the payroll tax for which it is liable within the prescribed time limits shall be personally taxed by means of a notice of assessment of a sum equal t…
…Pornographic theatrical performances, as well as transfers of rights relating to these performances and their interpretation, designated by the Minister responsible for culture following the opinion o…
…ipal council may, by deliberation, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584, when th…
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles
Companies which, having subscribed to the initial capital of the sociétés immobilières conventionnées referred to in Order no. 58-876 of 24 September 1958 or to their capital increases, have waived, w…
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