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Showing 181–190 of 57107 articles for “Art. 1240 · Art. 2224 · C. com. Art. L 651-2”
The place of supply of the following services is also deemed to be in France when they are supplied to non-taxable persons and the actual use or exploitation of these services takes place in France:1°…
Aptitude test I.-Technical safety test. The aim of the technical safety test is to check the candidate's ability to progress safely, at a sustained speed, on Nordic-type hilly terrain, whatever the sn…
The advance payment provided for in 2° of 2 of article 204 A is payable:A. - Income subject to income tax in the categories of industrial and commercial profits, agricultural profits, non-commercial p…
The exemption referred to in I and IV of article 293 B is not applicable:1° To the transactions referred to in I of article 257 ; 2° To the transactions referred to in Article 298 bis ; 3° To transact…
Taxable persons and non-taxable legal entities likely to benefit from the provisions of 2° of I of Article 256 bis may, at their request, pay the tax on their intra-Community acquisitions. The option…
I. - Listed property investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21…
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
Capital gains realised under the conditions provided for in article 150 VH bis are taxed at the flat rate of 12.8%.By way of derogation from the first paragraph of this article, upon the express and i…
When a hybrid entity of a reverse hybrid scheme is incorporated or established in France, its income shall be taxed, as the case may be, either under corporation tax or under the conditions provided f…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option…
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