Article 285 octies
…ropean Parliament and of the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulation…
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Showing 11–20 of 6080 articles for “Art. 11 oct. 1983”
…ropean Parliament and of the Council (EC) No 999/2001, (EC) No 396/2005, (EC) No 1069/2009, (EC) No 1107/2009, (EU) No 1151/2012, (EU) No 652/2014, (EU) 2016/429 and (EU) 2016/2031, Council Regulation…
Officials of the administrations of the other Member States, duly authorised by the requesting authority through a written mandate and authorised by the French administration, may assist the administr…
I. Payments of sums of money and the allocation of property or rights made in performance of the compensatory allowance under the conditions and according to the procedures defined in articles 274 and…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I. - Phonographic production companies within the meaning of Article L. 213-1 of the Intellectual Property Code, subject to corporation tax, are eligible for a tax credit in respect of expenditure on…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
…ning taxable income and does not constitute distributed income within the meaning of articles 109 à 111. This benefit is tax-exempt in the hands of the beneficiary, unless the latter is a legal entity…
Value added tax is levied at the rate of 2.10% on deliveries of magistral preparations, officinal medicines, medicines or pharmaceutical products defined in article L. 5121-8 of the Public Health Code…
…of this chapter:1° Products subject to excise duty are understood within the meaning of article L. 311-1 of the code of taxes on goods and services; 2° Alcoholic beverages are understood to be within…
The typesetting and printing of periodical writings are subject to the reduced rate of 10% value added tax. Also subject to the reduced rate of 10% value added tax are supplies of information items ma…
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