Article 44 quaterdecies
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
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Showing 1381–1390 of 5503 articles for “Art. 1383-0 B bis”
I. - The profits of businesses from operations located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion may be subject to an allowance under the conditions set out in II or III when the…
Divers of at least sixteen years of age with PA-12 qualifications are, by decision of the dive master, authorised to dive independently in the 0 to 12 metre range.Divers of at least sixteen years of a…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
The rules relating to expenditure giving entitlement to the tax credit for video game creation expenditure are set out in Articles 46 quater-0 YZG to 46 quater-0 YZI of Annex III to the General Tax Co…
…ticle 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and in the second and third rows of the table…
…ement à risques or a fonds professionnel de capital investissement or the manager of a société de libre partenariat whose regulations or articles of association provide that unit holders or members ma…
When the administration establishes that a company defined in Article 238 bis HE has not complied with the undertaking provided for in the second paragraph of paragraph 3 of Article 199 unvicies or on…
I. - 1. The benefits defined in I of Article 80 bis and in I of Article 80 quaterdecies from a French source, give rise to the application of a withholding tax on the sale of the corresponding securit…
Services relating to joint ownership or easements (numbers 92 and 93 of table 5) give rise, to the collection of:1° In the event of the creation, amending agreement or transfer of joint ownership or e…
The rules relating to expenditure giving entitlement to the tax credit for expenditure on delegated production of cinematographic or audiovisual works are set out in Articles 46 quater-0 YL to 46 quat…
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