French General Tax CodeIn force
A: Standard rate
Article 278
The standard rate of value added tax is set at 20%.
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Showing 6161–6170 of 62793 articles for “Art. 1-2°”
The standard rate of value added tax is set at 20%.
As long as the data referred to in article L. 111-7 justify it, taking gender into account may result in differences in premiums and benefits proportionate to the risks under insurance operations clas…
A right of retention on the thing may be exercised by:
1. General partnerships, limited partnerships, joint ventures and co-ownership companies of ships which have not opted for the tax regime for capital companies shall be required to provide the adminis…
I. - For delegated production companies, the amount of the direct allocation is equal to 25% of the amount invested. This rate is increased to 50% for works in the animation genre.II. - For other prod…
Direct allocations are subject to the same payment and repayment conditions as investment allocations, of which they are an accessory.
The members of the board of directors of the régies responsible for managing a market of national interest are appointed half by the local authority or authorities concerned, half by the prefect.
I.-For the duration of the performance study involving an intervention on the patient which is not justified by the patient's usual care and which exposes the patient to risks and constraints which ar…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
Taxes assessed in the event of transfer, cessation or death, by application of articles 201 and 202, are deducted, where applicable, from the amount of income tax subsequently calculated in accordance…
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