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Showing 331–340 of 37670 articles for “Art. s. L. 145-48 & L. 145-50”
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Value added tax is levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they h…
In the departments of Réunion, Martinique and Guadeloupe, trade margins subsequent to manufacture or importation remain excluded from value added tax.
…such pursuant to Article 1 of Law no. 86-897 of 1 August 1986 reforming the legal status of the press.
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
…ble for the budget. The frequency of declarations and payments is at most monthly and at least annual. In the event that the taxpayer ceases activity, the amount due in respect of the year in which th…
The costs of reconstituting the title deeds to buildings or property rights for which the deceased's right of ownership was not established before his death by a duly transcribed or published deed, ch…
…transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for the tax during this period, the allowance ceases…
The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €50…
…collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
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