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Showing 21–30 of 743 articles for “Art. 1028 ter”
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
I. - The provisions of 2 of article 206 are not applicable to non-trading companies created after the entry into force of law no. 64-1278 of 23 December 1964 and whose purpose is the construction of b…
…llowing are exempt from value added tax:1° The supply of goods dispatched or transported within the territory of another Member State of the European Union to another taxable person or to a non-taxabl…
…said levy and the amount of exempt income.This declaration does not concern:1° Exempt income and interest referred to in 7°, 7° ter, 7° quater, 9° bis and 9° quater of article 157 ;2° (Not applicable…
…rd party. The mission of the trusted third party consists exclusively, on the basis of a contract entered into with the taxpayer, of: 1° receiving the supporting documents filed and presented by the t…
…ndix to the declaration mentioned in 1 of the same article 287 filed in respect of the month or quarter during which the liability occurred ;2° For those liable for value added tax subject to the simp…
…royalties taken into account from 1 January 2002 in the results of grantors and concessionaires).1 ter. The long-term capital gains or losses regime is not applicable to sums received in execution of…
…t by decree in the Conseil d'Etat. These provisions do not apply to the withholding tax levied on interest on bonds issued as from 1st October 1984 which benefit persons who have their tax domicile or…
The members of sociétés civiles professionnelles constituted for the joint practice of the profession of their members and operating in accordance with the provisions of loi n° 66-879 du 29 novembre 1…
Individuals who sell electricity produced from installations with a power output not exceeding 3 kilowatts peak, which use the sun's radiative energy, are connected to the public network at no more th…
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