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Showing 591–600 of 5503 articles for “Art. 1383-0 B bis”
For the fraction not exceeding the upper limit, set by article 182 A III, French-source salaries, wages, pensions and life annuities paid to French nationals who are not domiciled in France for tax pu…
Subject to the derogations provided for in article 204 C, income subject to income tax in accordance with the rules applicable to salaries, pensions or life annuities free of charge shall give rise to…
Legal entities governed by public law are not subject to value added tax for the activity of their administrative, social, educational, cultural and sporting services when their non-taxability does no…
Transactions relating to banking, financial activities and, in general, trading in securities and money, as these activities are defined by decree, may, where they are exempt from value added tax, be…
Notwithstanding Article 259, the place of supply of the following services is deemed not to be in France when they are provided to a non-taxable person who is not established or does not have his domi…
Services provided to their members by groups formed by natural or legal persons carrying out an activity exempt from value added tax on the basis of 4, with the exception of 10°, and 7 of article 261,…
Sont exonérées du droit d'enregistrement ou de la taxe de publicité foncière prévus à article 746 the transactions mentioned in the first paragraph of article 151 octies C.
…provisions of the aforementioned article are effectively applied, the managers, the chairman of the board of directors or the management board of the issuing company are, for the purposes of applying…
…t made to descendants of different degrees, the duties are liquidated according to the relationship between the ascendant donor and the allotted descendants.
…ren.The donor's deceased grandchildren are, for the purposes of applying the allowance, represented by their donee descendants under the conditions laid down by the Civil Code as regards representatio…
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