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Showing 621–630 of 666 articles for “Art. 117 quater”
For the application of this Book in New Caledonia: 1° References to the Prefect are replaced by references to the High Commissioner of the Republic in New Caledonia; 2° References to the Judicial Cour…
For the application of this book to French Polynesia: 1° The references to the Prefect are replaced by the reference to the High Commissioner of the Republic in French Polynesia; 2° The references to…
…to article 1638, in the third paragraph of 1 of III of article 1638-0 bis and in I of article 1638 quater, the reference rate used for the application of I of article 1640 B in each commune or portio…
…in the assessment of corporation tax under the conditions provided for in 1 and 3 of article 201.2 quater The conversion into an open-ended investment company of a company that is not exempt from cor…
…duction;c) By a farmer placed under the flat-rate reimbursement scheme provided for in articles 298 quater and 298 quinquies.These provisions only apply when the amount of the acquisitions made by the…
…paid by the recipient. However, the seller is jointly and severally liable for payment of the tax.2 quater. For supplies to another taxable person of gold in the form of raw materials or semi-worked p…
…several baselines, the one closest to the coast is used;1° ter (Repealed as from 1 January 2018);1° quater (Repealed as from 1 January 2002).2° The royalty rates applicable from 1 January 1954 to mine…
…perations, farmers are placed under the flat-rate reimbursement scheme provided for in Articles 298 quaterand 298 quinquies. They are exempt from payment of value added tax and from the obligations in…
…r has been unable to obtain reimbursement, as at 31 December of the year in which the tenant left;a quater) The provisions for expenses, whether or not included in the provisional budget of the co-own…
…rom a decision to grant a subsidy or assisted loan taken between 1 July 2004 and 31 December 2026.I quater. - The construction of new housing for rental purposes and allocated to the principal dwellin…
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