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Showing 51–60 of 55286 articles for “Art. s. 389 et 389-1”
Value added tax is levied at the rate of 2.10% in respect of sales of live animals for slaughter and charcuterie made to persons not subject to this tax (1). (1) Provisions applicable from 1 January 2…
Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
Deliveries and intermediation services relating to publications that meet the conditions set out in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 Fe…
…the property leased under a finance lease entered into with a société immobilière pour le commerce et l'industrie is less than the difference between the value of the property when the agreement was…
…(1) The following are considered to be means of transport: boats with a length of more than 7.5 metres, aircraft with a total take-off weight of more than 1,550 kilograms and motorised land vehicle…
Sums allocated by virtue of the provisions of the texts adopted for the application of article
When the rebates granted by a société coopérative agricole mentioned in Article L. 521-1 of the French Rural and Maritime Fishing Code to a cooperative member takes the form of the allocation of share…
1. Capital grants awarded to a company by the European Union or the bodies set up by its institutions, the State, local authorities or any public body for the creation or acquisition of specific fixed…
…ned in articles 199 quater B to 200 bis, tax credits and non-dischargeable deductions or withholdings. If it exceeds the tax due, the excess is refunded.III. - The sums mentioned in A of I of this art…
…me tax or corporation tax on profits made, excluding capital gains arising on the revaluation of assets, until the end of the twenty-third month following the month in which they were created and decl…
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