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Showing 391–400 of 67067 articles for “Art. I-a sexies-0 bis”
The regions collect:1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1…
…Code, the difference is taxed as salary and wages for the year in which the option is exercised. II bis -The benefit defined in I, where applicable reduced by the difference mentioned in II, is taxed…
1. For income tax purposes, the deficits referred to in I of article 156 and tax reductions may not be offset against the increases and duties giving rise to the application of one of the increases pr…
…at the date of distribution and pay to the Treasury the withholding tax provided for in article 119 bis and the levies provided for in articles 117 quater and 125 A which are due in respect of their r…
Without prejudice to specific derogation provisions, this Code shall not apply to: 1. The entry of Community goods into the customs territory; 2. The exit of Community goods from the customs territory…
For the purposes of this Code, all financial transactions carried out in France by or on behalf of natural and legal persons covered by Community regulations adopted pursuant to Article 215 of the Tre…
When a total or partial universality of goods is transferred for valuable consideration, free of charge or in the form of a contribution to a company between persons liable for value added tax, no sup…
…tate from the special exemption scheme for small businesses, are also subject to value added tax.1° bis Acquisitions of goods made by a taxable person or a non-taxable legal entity, the supply of whic…
When it is necessary to request in several departments responsible for land registration, either the registration of the same deed not giving rise to the merged formality and subject to the land regis…
Where contributions made in connection with the formation of a company are registered free of charge in accordance with Article 810, the provisions contained in the deeds and declarations, as well as…
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